美国代写价格：ayb200财务会计
国际会计准则理事会(IASB)于2016年1月13日发布了《租赁会计国际frs 16》，是租赁会计项目的更新版本。IFRS 16将对全球承租人的财务报表产生重大影响(AASB标准2016)。最新的标准适用于2019年1月1日或之后开始的会计阶段，它要求承租人通过实现“申请权”资产和租赁负债来记录租赁的“资产负债表”。
美国代写价格：ayb200财务会计
根据Barone et al(2014)，最新标准的主要特点是:
取消将租赁划分为两种经营租赁或为承租人准备的融资租赁中的任何一种
确定整个租赁期间损益表上租赁负债的利息以及租赁资产的折旧
在资产负债表上确认租赁资产和负债，主要按即将发生的不可避免的租赁费用的现值计算
将支付报酬的全部现金分成现金流量表的主要部分和利息
短期租约(不超过1年)及低价值资产(例如个人电脑)的租约并不负责有关的需要
美国代写价格：ayb200财务会计
The IASB (International Accounting Standards Board) has issued with the IFRS 16 for lease accounting on 13th Jan 2016, which was an update of project for the lease accounting. IFRS 16 will considerably effect the financial statements of lessees all over the World (AASB standards 2016). The latest Standard, which is useful for accounting phases commencing on or later than 1st January 2019, needs lessees to record the leases ‘on-balance sheet’ by realizing a ‘right of apply’ asset as well as a lease liability.
美国代写价格：ayb200财务会计
As per Barone et al (2014), the main characteristics of the latest standard are:
removal of categorization of leases into any of the two – operating leases or finance leases meant for a lessee
identify the interest on lease liabilities as well as depreciation of lease assets on the P&L accounts throughout the lease period
the identification of lease assets and liabilities on the position statement, primarily calculated at present value of inevitable upcoming lease expenses
segregation of the entire sum of cash remunerated into a major section and interest in the cash flow statement
short-term leases (not more than 1 year) and leases of low-worth assets (for example PCs) are not liable for the needs
