摘要
根据我国企业会计准则与国际财务报告准则持续趋同路线图,国际财务报告准则第16号——租赁(FRS16)的实施将影响我国租赁准则的改革和变化。近年来我国融资租赁业务快速发展,特别是在航空、零售、旅游休闲、运输等行业,本文以东方航空飞机租赁业务为例从承租人的角度说明IFRS16租赁业务会计处理方法的变化及其对财务报表和财务指标的影响。
According to the roadmap for the continued convergence of China's Corporate Accounting Standards and IFRS,the implementation of IFR16-Leasing( FRS16) will affect the reform and changes of China's leasing standards. In recent years,China's financial leasing business has developed rapidly,especially in the aviation,retail,tourism and leisure industry,transportation and other industries. This article takes the Eastern Aircraft leasing business as an example to explain the changes in the accounting treatment of the IFR16 leasing business from the perspective of the lessee and its impact on the financial statements and financial indicators.
引文
[1]黄彬彬. IFRS16对东方航空的预期影响及对策探讨[D].深圳:深圳大学,2017:10.
[2]东方航空上市公司定期报告.上海证券交易所[EB/OL].http://www.sse.com.cn/disclosure/listedinfo/regular/
[3]苏布拉马尼亚姆,怀尔德.财务报表分析:第10版[M].宋小明译.北京:中国人民大学出版社,2009:109
[4]东方航空飞机及发动机经营性租赁日常关联交易公告.上海证券交易所[EB/OL].http://static.sse.com.cn/disclosure/listedinfo/announcement/c/2017-12-23/600115_20171223_11.pdf