日本租賃会計的現状和最近的動向

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  • On the Present Condition and the Recent Movement of Lease Accounting in Japan

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I examine the process how lease accounting standards was introduced in Japan. I weigh accounts processing of the lessee in the finance lease transaction: rental contract processing which has been abolished, and the current buying and selling processing. As result, the need has arisen which is considered carefully to reflect the actual situation about the recognition and the measurement of lease assets and lease liabilities, because the on balance of the lease transaction by the buying and selling processing affects the profit of the current term. When the exposure draft "lease" that IAS and FAS announced jointly is introduced in Japan to lease accounting standards in future, it is thought that the following problems will occur. Though a single processing about all lease transactions leads to progress of the comparability, the accounts processing such as an operating lease transaction is necessary considering the fact that various lease transactions exist. In addition, we should use a calculation interest rate of the lessor as a general rule. It is because the price of lease assets may become estranged from the purchase price of the lessee about rate of discount to be used for the calculation of the present value of lease charges when we use an additional borrowing rate of the lessee.

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  • 産研論集

    産研論集 42・43 57-65, 2012-03

    札幌 : 札幌大学経営学部附属産業経営研究所

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