对外财务报告决策7租赁会计_财务管理_经管营销_专业资料

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1、CMAPart1外部财务报告决策租赁会计租赁Aleaseisalong-termcontractinwhichtheownerofproperty(thelesser)allowsanotherparty(thelessee)tousethepropertyforastatedperiodinexchangeforastatedpayment.Theprimaryissueiswhethertheleaseagreementtransferssubstantiallyallthebenefitsandrisksofownershipoftheassettothel

2、essee.Ifitdoes,theleaseisclassifiedasacapitallease.Ifitdoesnot,theleaseisclassifiedasanoperatinglease.租赁Aleaseagreementtransferssubstantiallyallthebenefitsandrisksofownershipoftheassettothelesseeifatleastoneofthefollowingcriteriaismet:Theleaseprovidesforthetransferofownershipoftheleas

3、edproperty.Theleasecontainsabargainpurchaseoption.Abargainpurchaseoptiongivesthelesseetherighttopurchasetheleasedpropertyforapricelowerthanitsexpectedfairvalueatthedatetheoptionbecomesexercisable.Theleasetermis75%ormoreoftheestimatedeconomiclifeoftheleasedproperty.Thepresentvalueofthe

4、minimumleasepaymentsisatleast90%ofthefairvalueoftheleasedproperty.融资租赁CapitalLease–LesseeAccountingInacapitallease,thelessortransferssubstantiallyallofthebenefitsandrisksofownershiptothelessee.Attheinceptionofthelease,thelesseerecognizesinitsfinancialstatementstheleasedasset(e.g.debit

5、tangibleasset)andaleaseliability(e.g.creditleaseobligation)atanamountequaltothepresentvalueoftheminimumleasepayments.Minimumleasepaymentsarethetotalamountsofcashthatthelesseeisexpectedtopaytothelessorovertheleaseterm.Itincludesalltherentalpayments(includingnon-renewalpenalty)plustheam

6、ountofresidualvalue(ortheminimumrentalpaymentsplustheamountofbargainpurchaseoption).融资租赁CapitalLease–LesseeAccountingInterestexpenseiscalculatedusingtheeffective-interestmethod.Itappliestheappropriateinterestratetothecarryingamountoftheleaseobligationatthebeginningofeachperiodtocalcul

7、ateinterestexpense.Theleasedassetisrecognizedinthelessee’sbalancesheet.Thus,thelesseemustdepreciateitandrecognizedepreciationexpenseintheincomestatement.Iftheleaseiscapitalizedbecausetheleaseeithertransfersownershiptothelesseebytheendoftheleasetermorcontainsabargainpurchaseoption,thed

8、eprec