浅议新租赁准则的变化及影响  

An Overview of the Change and Influence of the New Leas-ing Criterion

作　　者：孔庆玲 Kong Qingling(Shanxi Hong Xin Certified Public Accountants Co.)

机构地区：[1]陕西鸿信会计师事务所有限责任公司

出　　处：《中国民商》2020年第7期163-164,共2页China Civil Entrepreneur

摘　　要：随着经济的发展,租赁业务不断创新,国家出台了新租赁准则,并将逐步在大部分企业实施.本文旨在通过比对新旧租赁准则,指出新租赁准则在租赁内容、租赁确认、会计计量、财务列报方式等方面的变化,阐述了新租赁准则产生的影响,提出了新租赁准则中存在的难点问题并给出应对方法.With the development of economy and the continu-ous innovation of leasing business,the state has promulgated the new leasing eriterion,which will be gradually implemented in most enterprises.The purpose of this paper is to point out the changes of the new leasing criterion in the aspects of lease con-tent,lease recognition,acounting measurement,financial preen-tation,etc.by comparing the new and the old leasing cniterions,further to elaborate the impact of the new leasing criterion.The corresponding methods are put forward to solve the difficulties ex-isting in the new leasing eriterion.

关 键 词：新租赁准则 使用权资产 未担保余值 租赁内含利率 

分 类 号：F23[经济管理—会计学]