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我国的租赁准则国际化色彩很强,但其中,也有多处体现着中国自己的特色。笔者对租赁分类和使用折现率两个问题,谈点看法。一、租赁的分类准则规定,承租人和出租人应当在租赁开始日将租赁分为融资租赁和经营租赁。满足以下一项或数项标准的租赁,应认定为融资租赁:1.在租赁期届满时,租赁资产的所有权转移给承租方。2.承租人有购买租赁资产的选择权,所订立的购价预计将远低于行使选择者时租赁资产的公允价值,因而在租赁开始日就可以合理确定承租人将会行使这种选择
The leasing guidelines in our country are very international in color, but among them, there are also many of China’s own characteristics. The author of the lease classification and the use of discount rate of two issues, talk about the point of view. First, the classification criteria for leasing provides that lessees and lessors should be leasing start date will be divided into financial leasing and operating leases. Leases that meet one or more of the following criteria should be recognized as a finance lease: 1. At the expiration of the lease term, the ownership of the leased asset is transferred to the lessee. 2. The lessee has the option to purchase the leased asset and the purchase price entered into is expected to be much lower than the fair value of the leased asset at the time of the exercise of the option and therefore it is reasonable to determine at the lease start date that the lessee will exercise such option