ACCA 租赁会计准则

ACCA租赁会计准则leaseAccountingUnderRules-BasedandPrinciples-BasedApproachesTheInternationalAccountingStandardsBoard(IASB)hasprimarilyfollowedaprinciples-basedapproachtostandardssetting.Thus,theirstandardsprovideacomparisontoFASB’sapproach.Principles-basedaccountingforleasesisaddressedinsixIASBpronouncementsandoneinterpretation.Incontrast,U.S.GAAPrelatedtoleaseaccountingisaddressedin20Statements,nineFASBInterpretations,10TechnicalBulletins,and39EITFAbstracts.ThedepthofGAAPcoverageofleasesischaracteristicoftherules-basedaccountingsystemintheU.S.制作于：AccountingforleasesisprimarilyaddressedinInternationalAccountingStandard17(IAS17).Thisstandardprovidesbroadguidanceonclassifyingleasecontractsascapitaloroperating.(TheExhibitshowsthecriteriausedtodifferentiatebetweencapitalandoperatingleases.)Theprinciples-basedIAS17statessimplythatalease“isclassifiedasafinance(i.e.,capital)leaseifittransferssubstantiallyalloftherisksandrewardsincidenttoownership”tothelessee.IAS17doesnotprovideanopportunitytowritecontractsthatavoidminimumrequirements.Ifthesubstanceoftheleaseiscapital,thepropertymustberecordedasanassetandliabilityonthelessee’sbooks.Inessence,underIAS17itisdifficultforcompaniestowriteleasecontractsthatallowoff–balance-sheetfinancing.制作于：TitleSFAS13,theprimarystandardforleaseaccountinginU.S.GAAP,isanexampleofarules-basedstandard.SFAS13wasenactedinanattempttoforcecorporationstorecognizethesubstanceovertheformofaleasingagreement.Specifically,duringthe1980s,manycompaniesbeganusingleasingarrangementsasameansofoff–balance-sheetfinancing.Insomeinstances,companieswouldbuyapieceofequipment,sellittoanotherentity,andthenleaseitbacktoavoidrecordinganassetandaliabilityfortheequipment.SFAS13requiresthatfirmsdistinguishbetweenoperatingandcapitalleasesusingfourspecificcriteria,whosepurposeistoensurethatleasesthatareessentiallypurchasesbetreatedassuch(seetheExhibit).Ifacontractsatisfiesanyofthefourcriteria,itmustberecognizedasacapitalleaseinthefinancialstatements.FASBhopedthatbyprovidingexplicitrules,individualjudgmentwouldbeeliminatedandthestandardswouldbeconsistentlyapplied.Inmanyrespects,thisstrategybackfired.Becausepreciseruleswereestablished,companiescarefullystructuredleasecontractstoqualifyasoperatingleases.Asaresult,theexplicitruleallowstheoff–balance-sheetfinancingtocontinue,andprovidesjustificationforthetreatment.制作于：

国际会计师准则理事会（IASB）的标准设定是基于原则性的方法。即，它们的准则是可以和FASB的相比较而言的。原则性的租赁会计有六条IASB公告和一条解释。同时，美国GAAP关于租赁会计有20条叙述、9条FASB解释、10条技术公告和39条EITF摘要。GAAP覆盖了美国的规则导向性会计系统中关于租赁的特性。租赁会计的基本定义在IAS17中给出。这提供了一个关于租赁契约分类的指导，租赁分为融资租赁和经营租赁。（下面给出了区分融资租赁和经营租赁的标准。）IAS17中这样说“融资租赁就是如果承租人承担了实质上的所有风险和收益”。IAS17禁止租赁合同中回避这个最低要求。作为融资租赁，在承租人的报表上，租赁物品必须作为资产和负债记录。实际上，在IAS17的要求下，租赁合同将会使得企业很难实现报表外融资。美国GAAP关于租赁会计的准则，SFAS13是一个规则导向性的标准。SFAS13试图推动企业使用租赁合同来标识资产。特别是，上世纪八十年代，许多企业开始用租赁合同作为一种报表外融资的手段。比如说，一些企业可能购买了某个设备，然后把它卖给另一个个体，再把这个设备租回使用，从而避免这个设备作为资产和负债出现在报表上。SFAS13要求企业通过四种特性标准区分融资租赁和经营租赁，目的是为了确保一些名为租赁实为购