| In January 2016,the International Accounting Standards Board revised and issued the "IFRS No.16-Leases".The core content of the International Lease Standards is that the rights and obligations of the lessee can be listed in the statements,and its purpose is to improve the quality of accounting information in financial statements.In order to maintain the continuous convergence of our country’s Accounting Standards for Business Enterprises and International Financial Reporting Standards,and further standardize the recognition,measurement and presentation of related information of leases,China has compiled "Accounting Standards for Business Enterprises No.21Leases".With the vigorous development of domestic and foreign trade in our country,the scale of our country’s logistics market has further expanded,and the asset scale of logistics enterprises has continued to expand.Leasing is an important economic business in the warehousing and logistics industry,and the implementation of the new leasing standards will definitely affect the warehousing and logistics industry.This paper selects four companies in the warehousing and logistics industry to study their similarities and differences in the three aspects of recognition,measurement and disclosure under the old and new leasing standards.On this basis,the paper selected SF Holding,a leading company in the industry,as a case study.By comparing the changes in SF Holding’s confirmation,measurement and disclosure of information before and after the implementation of the new leasing standard,it was verified that the implementation of the new leasing standard can improve the quality of accounting information.It draws the conclusion that the implementation of the new leasing standard will lead to the weakening of solvency,operating ability and profitability,and based on this,it proposes other financing channels and re-planning of lease contracts for users of financial statements to deal with the impact of the new leasing standard. |
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