國際財務報告準則應用：深入探討新租賃準則（中文版）

1、1國際財務報告準則應用深入探討新租賃準則5.1.1短期租賃...............................................................................................................235.1.2低價值租賃....................................................................

2、.......................................245.2初始計量.....................................................................................................................255.2.1使用權資產(chǎn)...........................................

3、................................................................255.2.2租賃負債...............................................................................................................255.3后續(xù)計量.........................

4、............................................................................................265.3.1使用權資產(chǎn)...........................................................................................................265.3.2租賃

5、負債...............................................................................................................265.3.3費用確認................................................................................................

6、...............275.4租賃負債的重新計量.................................................................................................285.5租賃修改.....................................................................................

7、................................295.5.1確定租賃修改是否產(chǎn)生一項單獨租賃...............................................................295.5.2未導致一項單獨租賃的租賃修改的承租人會計處理.......................................295.6其他承租人事項......................

8、...................................................................................325.6.1使用權資產(chǎn)的減值...............................................................................................325.6.2以外幣計價的租賃............

9、...................................................................................335.6.3租賃組合...............................................................................................................335.6.4所得稅會計處理.

10、..................................................................................................335.7列報...................................................................................................................

11、..........335.8披露.............................................................................................................................345.8.1披露目標...................................................................

12、............................................345.8.2資產(chǎn)、負債、費用和現(xiàn)金流量披露...................................................................345.8.3額外披露............................................................................

13、...................................356出租人會計處理出租人會計處理............................................................................................................................366.1租賃分類...................................

14、..................................................................................366.1.1租賃分類條件.......................................................................................................366.1.2土地和建筑物的分類測試....

15、...............................................................................376.1.3將擔保余值納入租賃分類測試...........................................................................376.1.4租賃分類的重新評估..............................

16、.............................................................376.2融資租賃.....................................................................................................................376.2.1初始計量......................

17、.........................................................................................386.2.2生產(chǎn)商或經(jīng)銷商出租人.......................................................................................386.2.3后續(xù)計量................

18、...............................................................................................396.2.4租賃投資凈額的重新計量...................................................................................406.3經(jīng)營租賃...............

19、......................................................................................................406.4租賃修改.............................................................................................................

20、........416.4.1確定一項融資租賃的租賃修改是否會導致一項單獨的租賃...........................416.4.2對未導致一項單獨的租賃的修改的出租人會計處理.......................................416.4.3經(jīng)營租賃修改........................................................................

21、...............................426.5其他出租人事項.........................................................................................................426.5.1租賃組合.............................................................

22、..................................................426.6列報.............................................................................................................................426.7披露...............................

23、..............................................................................................426.7.1披露目標...............................................................................................................426.

24、7.2所有出租人的披露...............................................................................................426.7.3融資租賃的披露...................................................................................................4

25、36.7.4經(jīng)營租賃的披露...................................................................................................437轉(zhuǎn)租轉(zhuǎn)租.....................................................................................................

26、.........................................437.1定義.............................................................................................................................437.2中間出租人會計處理.................................