IASB新租赁准则及其对企业的影响研究

Lease is an important financing way for the enterprises, and the development of the lease has recently taken an increasingly important role in the society. In reality, some contracts are the financing leases in essence, which are manipulated to become the operating leases by the leasee, so this action doesn't recognize the leasing assets in the balance sheet and has a lower asset-liability ratio. In addition, the classification of the financing lease and the operating lease are excessively based on a too specific criteria and subjective judgments, creating a opportunity for the leasee to control the transactions to meet the classification. In order to change the disadvantages of the current lease standards, IASB and FASB issued a "draft - Lease " and proposed a new type A lease and type B lease model on May, 2013, no longer distinguishing the financing lease and the operating lease and all lease contracts showing in the balance sheet. The paper analyzes the impact for our enterprises once it is carried out. At the same time, the paper uses an example to compare the accounting treatment and the impact on the financial statement between the current lease standards and the new lease standards. At last, the paper proposes the coping strategies for the companies to reduce the impact.