国际会计准则第17号租赁会计.docx
国际会计准则第17号租赁会计(DOC 8页)
国际会计准则第17号租赁会计(DOC 8页)4．就其定义而言，租赁还包括这样一种租用资产的合同，此合同规定承租人在满足一些商定的条件后，有权购买资产的所有权。
这些合同在某些国家称为分期付款购买合同。
在其他一些国家，对具有租赁性质的协议还使用一些不同的称呼（例如空船租约）。
租赁的分类5．本号准则所采用的租赁的分类，以与租赁资产所有权有关的风险和报酬归属于出租人或承租人的程度为依据的。
风险包括由于生产能力的闲置、技术陈旧等因素可能造成的损失，以及因经济条件发生变化而可能导致的收入的变动。
报酬是指在资产的经济使用年限中预期将得到的经营获利，以及通过资产的升值或残值的变现而获得的利益。
6．由于出租人与承租人之间的交易是以一项双方同意的租赁协议为基础的，因此应当采用一致的定义。
通常双方采用相同的方式对租赁进行分类。
但是，在将这些定义应用于双方所处的不同场合时，有时可能会导致双方对同一租赁作出不同的分类。
7．一项租赁是否为融资租赁，取决于交易的实质而不是合同的形式。
在一项租赁中，如果与资产所有权有关的全部风险与报酬实质上已发生转移，该项租赁应归类为融资租赁。
这类租赁通常不能取消，但可以保证出租人收回其资本支出并另外获取一笔投资收益。
如果与所有权有关的全部风险与报酬并未发生实质上的转移，则该项租赁应归类为经营租赁。
8．下列情况下的租赁通常应归类为融资租赁：（1）在租赁期满时将资产的所有权转让给承租人；（2）承租人具有购买资产的选择权,其购买价格预计将显著低于行使该选择权之日的该资产的公允价值，并且在租赁开始日就可以合理地肯定承租人将行使该购买权；（3）租赁期占了资产使用年限的大部分时间。
资产的所有权最终可能发生转移,也可能不发生转移；以及（4）在租赁开始日,租赁最低付款的现值实际上大于或等于租赁资产的公允价值减去出租人应收到的各种补助金和税款减免后的净额。
资产的所有权最终可能发生转移，也可能不发生转移。
土地与建筑物9．土地与建筑物的租赁，应按与其他租赁相同的方法进行分类。
国际会计准则第17号--租赁会计
国际会计准则第17号--租赁会计制造商或经销商提供的融资租赁39.当制造商或经销商作为出租人时，应按照企业对直接销售所采用的政策，将销售损益记入本期净损益中。
如人为地压低利率，则销售利润应仅限于采用商业利率时所应得的利润。
初始直接费用应在租赁开始日确认为费用。
40.制造商或经销商经常向顾客提供购买或租赁一项资产的选择权。
由制造商或经销商提供的一项资产的融资租赁会产生两种收益：（1）相当于出租资产按正常的销售价格（扣除任何适用的数量折扣和商业折扣）直接销售所产生的利润或损失。
（2）租赁期内的财务收益。
41.制造商或经销商在融资租赁开始日所记录的销售收入，应是资产的公允价值，或租赁最低付款与应归出租人的预计未予担保残值的合计数以商业利率进行贴现以后的现值（如果该数额小于前者的话）。
在租赁开始日所确认的销售成本，应是租赁资产的成本或帐面成本（如果两者不同的话）。
销售收入与销售成本之间的差额即为销售利润，它应按企业在销售中通常执行的政策予以确认。
42.制造商或经销商的出租人有时会人为地采用低利率来吸引顾客。
这种利率的使用会导致交易的总收益在销售时被过多地确认。
43.因为初始直接费用主要与制造商或经销商的销售利润有关，因此通常在租赁开始日即确认为费用。
经营租赁44.经营租赁所持有的资产应在出租人的资产负债表中确认为不动产、厂房和设备。
45.在经营租赁中与所有权有关的全部风险与报酬仍归出租人所有。
因此，出租人应将该资产作为折旧性资产处理。
因为经营租赁不等同于销售，因此制造商或经销商对经营租赁不确认销售利润。
46.租金收益应在租赁期内按直线法予以确认，除非另有更能表达租赁收益获得过程的有规则的时间模式。
47.包括折旧费在内的为获得租金收益而发生的费用，应确认为费用。
租金收益（不包括诸如保险和维护等的劳务收入）应在租赁期内按直线法予以确认，除非另有更能表达租赁收益获得过程的有规则的时间模式。
48.专门为获得经营租赁的收入而发生的初始直接费用，可以递延处理，并在租赁期内按租金收益确认的比例加以分摊，也可以在发生当期确认为费用。
新版租赁会计准则的业务影响、操作空间及应对思路（完整版）
新版租赁会计准则的业务影响、操作空间及应对思路（完整版） 今年1⽉，国际会计准则委员会(IASB)颁布了新的租赁会计准则《国际财务报告准则第16号——租赁》（IFRS16），IFRS16新准则将于2019年1⽉1⽇⽣效，届时将替换现⾏的《国际会计准则第17号——租赁》(IAS17)。
按照财政部会计司2010年印发的《中国企业会计准则与国际财务报告准则持续趋同路线图》，我国企业会计准则将保持与国际财务报告准则的持续趋同，持续趋同的时间安排与IASB 的进度保持同步，因此，我国租赁会计准则与IFRS16新准则的趋同也将在2019年之前完成。
IFRS16新准则相对于IAS17准则变化较⼤，其指导原则在于要求承租⼈将租赁⼊表；⽽按照IAS17准则，承租⼈对于经营性租赁⽆需⼊表，仅在财务报表附注中披露即可。
⽬前，租赁业务中，承租⼈按照经营性租赁进⾏会计确认和计量以实现“表外融资”的做法渐成趋势，IFRS16新准则的出台将颠覆这⼀模式。
⼀、⽆论融资租赁还是经营性租赁，承租⼈均须确认使⽤权资产和租赁负债 按照现⾏IAS17准则，承租⼈对于融资租赁须在资产负债表上确认租赁物资产及负债，并在损益表上计提折旧，确认利息⽀出；但对经营性租赁则⽆需在资产负债表确认，发⽣的租⾦⽀出仅作为当期成本计⼊损益表。
IFRS16新准则不再区分融资租赁和经营性租赁，其逻辑在于承租⼈租⼊租赁物，对于租赁物有使⽤权，且该等使⽤权将会带来经济利益，该使⽤权的成本也能可靠计量，符合“资产”的内涵，该使⽤权应确认为⼀项资产。
与此对应，承租⼈在未来具有对出租⼈的现实⽀付义务，构成⼀项负债。
租赁负债的计量则是付款义务即租⾦和租赁期结束时预计⽀付款项之和的现值，这与IAS17准则下融资租赁负债的计量基本⼀致。
然⽽，使⽤权资产既⾮⼀项有形资产，也⾮⼀项⽆形资产，是⼀个崭新的概念，如何计量呢？按照IFRS16新准则，使⽤权资产为租赁负债加上初始直接费⽤等。
企业会计准则解释第17 号
企业会计准则解释第17 号
企业会计准则解释第17号主要针对租赁交易进行规范和解释。
根据该准则，企业在进行租赁交易时需要遵循一系列的会计处理规定，以确保财务报表的准确性和可比性。
首先，根据该准则，企业需要将租赁交易分为融资租赁和经营租赁两种类型进行分类。
融资租赁是指租赁期限较长，租赁期间转移了资产的所有权，并且在租赁期满时有购买资产的权利的租赁交易。
经营租赁则是指租赁期限相对较短，租赁期间未转移资产的所有权的租赁交易。
对于融资租赁，企业需要将租赁资产及相关负债计入资产负债表，同时在租赁期间按照租赁负债的利息支出进行会计处理。
而经营租赁则要求企业按照租赁支付的租金费用进行会计处理，不涉及资产及负债的确认。
此外，企业会计准则解释第17号还规定了租赁交易的会计确认和披露要求。
企业在财务报表中需要清晰地披露融资租赁和经营租赁的相关信息，包括租赁资产的价值、租赁期限、租赁支付等内容。
这样可以帮助投资者和利益相关方更好地理解企业的租赁交易情况。
总的来说，企业会计准则解释第17号对租赁交易进行了详细的规定和解释，帮助企业更好地进行租赁交易的会计处理，确保财务报表的准确性和透明度。
企业需要严格遵守该准则的要求，做好租赁交易的会计处理和披露工作，以维护企业的财务稳健和信誉。
租赁会计课件资料
租赁会计的准则与规定
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国内租赁会计准则
我国租赁会计准则主要包 括《企业会计准则第21号 ——租赁》和其他相关准 则。
国际租赁会计准则
国际财务报告准则第17号 （IFRS 17）是国际租赁 会计准则的核心准则。
准则与规定的应用
企业在处理租赁会计时， 应遵循适用的准则和规定， 确保会计信息的质量和透 明度。
情况。
披露要求包括但不限于：披露租 赁资产和负债的金额、租赁期限、 租金支付方式、租赁资产的性质
和用途等关键信息。
企业需要按照会计准则的要求， 在财务报表中充分披露租赁信息，
不得隐瞒或虚假陈述。
租赁信息对财务报表的影响
租赁信息对财务报表的影响主要体现 在资产负债表和利润表上。
在利润表上，租金支出将作为营业费 用列示，影响了企业的营业利润。同 时，折旧费用也会对利润表产生影响。
会计处理
租金支付、押金处理、折旧费 用等
税务处理
增值税、企业所得税等
融资租赁案例分析
融资租赁案例
某公司租赁生产线
会计处理
资产和负债的确认、折旧费用、利息费用等
租赁合同细节
租期、租金、保证金、回购条款等
税务处理
关税、进口增值税等
租赁会计报表审计案例分析
租赁会计报表审计案例
某上市公司财务报表中的租赁业务
出租人应当根据租赁合同约定的利率 和付款期限，计算各期应收取的租金 和利息，并将其分摊到租赁期内各期。
承租人应当根据租赁合同约定的利率 和付款期限，计算各期应付租金和利 息，并将其分摊到租赁期内各期。
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租赁会计报表披露
租赁会计报表的编制
租赁会计报表是企业财务报表的重要组成部分，用于披露租赁资产和负 债的情况。
国际会计准则第17号租赁会计
国际会计准则第17号租赁会计国际会计准则第17号租赁会计（International Accounting Standard 17 - Leases），简称IAS 17，是国际会计准则委员会（International Accounting Standards Board，简称IASB）制定的一项会计准则，用于规范租赁交易的会计处理。
IAS17将租赁分为两种类型：金融租赁和运营租赁。
金融租赁是指租赁方在租赁期间获得了资产的大部分所有权和使用权，并且在租赁期满时有选择权购买该资产。
而运营租赁则是指租赁方在租赁期间未获得资产的所有权和使用权，租赁期满时无选择权购买该资产。
根据IAS17，对于金融租赁，租赁方需将资产计入资产负债表，并按折旧计提对租赁期限内资产的折旧费用；同时，在租赁期间需将租赁负债计入负债负债表，并在每个会计期间支付利息。
对于运营租赁，租赁费用需按照租赁期间进行线性分配，并计入当期损益表。
在IAS17中，还规定了一些租赁交易的会计处理例外情况。
例如，短期租赁（租赁期限不超过12个月）和低价值资产租赁（资产价值不超过租赁资产的市场价值的5%）可以选择不计入资产负债表。
此外，对于金融租赁，租赁负债的初始计量可根据可确认的最低租赁付款金额进行。
IAS17的制定旨在提高租赁交易的透明度和可比性，使用户能够更好地理解公司的租赁交易情况，并作出更可靠的投资决策。
该准则的实施有助于减少潜在的租赁交易风险，提高企业财务报告的准确性和可靠性，并促进国际之间的经济交流和合作。
然而，IAS17在实施过程中也面临一些挑战和争议。
一方面，不同国家和地区对于租赁交易的会计处理存在差异，涉及到法律和税收等因素。
另一方面，一些人认为IAS17的会计处理方法过于复杂，不易理解和应用。
为了克服这些问题，国际会计准则委员会于2024年发布了国际财务报告准则第16号租赁会计（International Financial Reporting Standard 16 - Leases），取代了IAS 17，并于2024年1月1日起生效。
国际会计准则对租赁的界定
国际会计准则对租赁的界定作者：何敬来源：《中国乡镇企业会计》 2013年第5期一、目前国际会计准则（IAS17）对租赁的界定国际会计租赁准则（IAS17）规定：租赁，是指在约定的期间内，出租人将资产使用权让与承租人，以获取一次或多次付款的协议。
融资租赁，是指实质性上转移了与资产所有权有关的全部风险与报酬的租赁。
经营租赁，是指融资租赁以外的租赁。
国际会计准则委员会发布《判断一项协议是否包含租赁》（IFRIC4）从特定资产和转让资产使用权两方面，解释了如何判断一项租赁是否包含租赁。
这些规定与2010年租赁征求意见稿中的规定基本一致。
二、租赁准则征求意见稿对租赁的界定2010年8月的征求意见稿规定：租赁，是指在一定期间内，通过转让特定资产（标的资产）的使用权而获取报酬的合约。
在该租赁定义中，不再进行融资租赁和经营租赁的区分。
这是本次修订的最大的实质性变化。
在本次征求意见稿附录中，对合约是否是租赁或包含租赁作出了规定，即需要判断：（1）合约履行与否取决于提供了某一项特定（specified asset）资产或多项资产（标的资产，underlying asset）。
（2）在约定期限内，转让了该特定资产的使用控制权（the right to control the use of a specified asset）。
（一）履行合约取决于提供了特定资产1.在根据是否向承租人提供了一项特定资产或多项资产来评价合约是否履行时，可能需要考虑是否这一资产是明示的，还是暗示的。
一项资产不言而喻成为“特定资产”的条件是：（1）在租期内，出租人提供标的资产的替代品是不可行或无法操作的。
（2）出租人可以用另一资产替代标的资产，但是实务中很少发生。
特定资产是暗示的或不言而喻的，可能体现为：出租人只有一项可供租赁的资产，不存在替代资产来履约，则该资产即为特定资产。
2.如果合约中允许企业在租赁期开始日后用相似资产替代标的资产，则该合约不是租赁，因为标的资产不是“特定”的，即使合约中列明了此项特定资产。
企业会计准则第17号解释
企业会计准则第17号解释
企业会计准则第17号解释是指中国企业会计准则委员会发布的关于租赁合同的会计处理和披露的解释性文件。
该解释主要围绕租赁合同的会计处理、租赁资产和租赁负债的计量以及租赁合同的披露要求等方面进行了详细阐述。
具体内容包括以下几个方面：
1. 租赁合同的定义和分类：解释对租赁合同的定义进行了解释，并提出了根据租赁合同的经济实质和法律形式进行分类的原则，即确定是否属于金融租赁或经营租赁。
2. 租赁资产和租赁负债的计量：解释了在不同类型的租赁合同下，如何计量租赁资产和租赁负债。
对于金融租赁，应按照公允价值计量；对于经营租赁，应按照成本或可观察到的公允价值计量。
3. 租赁合同的会计处理：解释了租赁合同的会计处理方法，包括租赁收入和租赁费用的确认、租赁资产和租赁负债的初始计量和后续计量等。
4. 租赁合同的披露要求：解释了企业应当在财务报表中如何披露租赁合同相关信息，包括租赁合同的种类、租赁资产和租赁负债的金额、租金支付义务等。
企业会计准则第17号解释的发布旨在提高租赁合同会计处理和披
露的规范性和准确性，为企业在租赁活动中提供更清晰的会计准则指导，同时也为投资者和利益相关方提供更全面的信息，增加财务报告的可比性和透明度。
国际会计准则第17号
IAS17 International Accounting Standard17LeasesThis version includes amendments resulting from new and amended IFRSs issued up to 31December2004.IASCF887IAS17C ONTENTSparagraphs INTRODUCTION IN1–IN13 INTERNATIONAL ACCOUNTING STANDARD17LEASESOBJECTIVE1 SCOPE2–3 DEFINITIONS4–6 CLASSIFICATION OF LEASES7–19 LEASES IN THE FINANCIAL STATEMENTS OF LESSEES20–35Finance leases20–32 Initial recognition20–24 Subsequent measurement25–32 Operating leases33–35LEASES IN THE FINANCIAL STATEMENTS OF LESSORS36–57 Finance leases36–48 Initial recognition36–38 Subsequent measurement39–48 Operating leases49–57SALE AND LEASEBACK TRANSACTIONS58–66 TRANSITIONAL PROVISIONS67–68 EFFECTIVE DATE69 WITHDRAWAL OF IAS17(REVISED1997)70 APPENDIXAmendments to other pronouncementsAPPROVAL OF IAS17BY THE BOARDBASIS FOR CONCLUSIONSIMPLEMENTATION GUIDANCEIllustrative examples of sale and leaseback transactions that result inoperating leasesTABLE OF CONCORDANCE888IASCFIAS17 International Accounting Standard17Leases(IAS17)is set out in paragraphs1–70and theAppendix.All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB.IAS17should be read in the context of its objective and the Basis for Conclusions,the Preface to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements. IAS8Accounting Policies,Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.IASCF889IAS17IntroductionIN1International Accounting Standard17Leases(IAS17)replaces IAS17Leases(revised in1997)and should be applied for annual periods beginning on or after1January2005.Earlier application is encouraged.Reasons for revising IAS17IN2The International Accounting Standards Board developed this revised IAS17as part of its project on Improvements to International Accounting Standards.The project was undertaken in the light of queries and criticisms raised in relationto the Standards by securities regulators,professional accountants and otherinterested parties.The objectives of the project were to reduce or eliminatealternatives,redundancies and conflicts within the Standards,to deal with someconvergence issues and to make other improvements.IN3For IAS17the Board’s main objective was a limited revision to clarify the classification of a lease of land and buildings and to eliminate accountingalternatives for initial direct costs in the financial statements of lessors.IN4Because the Board’s agenda includes a project on leases,the Board did not reconsider the fundamental approach to the accounting for leases contained inIAS17.For the same reason,the Board decided not to incorporate into IAS17relevant SIC Interpretations.The main changesScopeIN5Although IAS40Investment Property prescribes the measurement models that can be applied to investment properties held,it requires the finance lease accountingmethodology set out in this Standard to be used for investment properties heldunder leases.DefinitionsInitial direct costsIN6Initial direct costs are incremental costs that are directly attributable to negotiating and arranging a lease.The definition of the interest rate implicit inthe lease has been amended to clarify that it is the discount rate that results in thepresent value of the minimum lease payments and any unguaranteed residualvalue equalling the fair value of the leased asset plus initial direct costs of thelessor.Inception of the lease/commencement of the lease termIN7This Standard distinguishes between the inception of the lease(when leases are classified)and the commencement of the lease term(when recognition takesplace).890IASCFIAS17Unearned finance income/net investment in the leaseIN8The definitions of these terms have been simplified and articulated more explicitly to complement the changes relating to initial direct costs referred to inparagraphs IN10–IN12and the change in the definition of the interest rateimplicit in the lease referred to in paragraph IN6.Classification of leasesIN9When classifying a lease of land and buildings,an entity normally considers the land and buildings elements separately.The minimum lease payments areallocated between the land and buildings elements in proportion to the relativefair values of the leasehold interests in the land and buildings elements of thelease.The land element is normally classified as an operating lease unless titlepasses to the lessee at the end of the lease term.The buildings element isclassified as an operating or finance lease by applying the classification criteria inthe Standard.Initial direct costsIN10Lessors include in the initial measurement of finance lease receivables the initial direct costs incurred in negotiating a lease.This treatment does not apply tomanufacturer or dealer lessors.Manufacturer or dealer lessors recognise costs ofthis type as an expense when the selling profit is recognised.IN11Initial direct costs incurred by lessors in negotiating an operating lease are added to the carrying amount of the leased asset and recognised over the lease term onthe same basis as the lease income.IN12The Standard does not permit initial direct costs of lessors to be charged as expenses as incurred.Transitional provisionsIN13As discussed in paragraph68of the Standard,an entity that has previously applied IAS17(revised1997)is required to apply the amendments made by thisStandard retrospectively for all leases,or if IAS17(revised1997)was not appliedretrospectively,for all leases entered into since it first applied that Standard.IASCF891IAS17International Accounting Standard17LeasesObjective1The objective of this Standard is to prescribe,for lessees and lessors,the appropriate accounting policies and disclosure to apply in relation to leases.Scope2This Standard shall be applied in accounting for all leases other than:(a)leases to explore for or use minerals,oil,natural gas and similarnon-regenerative resources;and(b)licensing agreements for such items as motion picture films,videorecordings,plays,manuscripts,patents and copyrights.However,this Standard shall not be applied as the basis of measurementfor:(a)property held by lessees that is accounted for as investment property(see IAS40Investment Property);(b)investment property provided by lessors under operating leases(see IAS40);(c)biological assets held by lessees under finance leases(see IAS41Agriculture);or(d)biological assets provided by lessors under operating leases(see IAS41).3This Standard applies to agreements that transfer the right to use assets even though substantial services by the lessor may be called for in connection with theoperation or maintenance of such assets.This Standard does not apply toagreements that are contracts for services that do not transfer the right to useassets from one contracting party to the other.Definitions4The following terms are used in this Standard with the meanings specified:A lease is an agreement whereby the lessor conveys to the lessee in return fora payment or series of payments the right to use an asset for an agreedperiod of time.A finance lease is a lease that transfers substantially all the risks and rewardsincidental to ownership of an asset.Title may or may not eventually betransferred.An operating lease is a lease other than a finance lease.A non-cancellable lease is a lease that is cancellable only:(a)upon the occurrence of some remote contingency;892IASCFIAS17(b)with the permission of the lessor;(c)if the lessee enters into a new lease for the same or an equivalent assetwith the same lessor;or(d)upon payment by the lessee of such an additional amount that,atinception of the lease,continuation of the lease is reasonably certain.The inception of the lease is the earlier of the date of the lease agreement and the date of commitment by the parties to the principal provisions of the lease.As at this date:(a)a lease is classified as either an operating or a finance lease;and(b)in the case of a finance lease,the amounts to be recognised at thecommencement of the lease term are determined.The commencement of the lease term is the date from which the lessee is entitled to exercise its right to use the leased asset.It is the date of initial recognition of the lease(ie the recognition of the assets,liabilities,income or expenses resulting from the lease,as appropriate).The lease term is the non-cancellable period for which the lessee has contracted to lease the asset together with any further terms for which the lessee has the option to continue to lease the asset,with or without further payment,when at the inception of the lease it is reasonably certain that the lessee will exercise the option.Minimum lease payments are the payments over the lease term that the lessee is or can be required to make,excluding contingent rent,costs for services and taxes to be paid by and reimbursed to the lessor,together with:(a)for a lessee,any amounts guaranteed by the lessee or by a party relatedto the lessee;or(b)for a lessor,any residual value guaranteed to the lessor by:(i)the lessee;(ii)a party related to the lessee;or(iii)a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.However,if the lessee has an option to purchase the asset at a price that is expected to be sufficiently lower than fair value at the date the option becomes exercisable for it to be reasonably certain,at the inception of the lease,that the option will be exercised,the minimum lease payments comprise the minimum payments payable over the lease term to the expected date of exercise of this purchase option and the payment required to exercise it.Fair value is the amount for which an asset could be exchanged,or a liability settled,between knowledgeable,willing parties in an arm’s length transaction.IASCF893IAS17Economic life is either:(a)the period over which an asset is expected to be economically usableby one or more users;or(b)the number of production or similar units expected to be obtainedfrom the asset by one or more users.Useful life is the estimated remaining period,from the commencement of thelease term,without limitation by the lease term,over which the economicbenefits embodied in the asset are expected to be consumed by the entity.Guaranteed residual value is:(a)for a lessee,that part of the residual value that is guaranteed by thelessee or by a party related to the lessee(the amount of the guaranteebeing the maximum amount that could,in any event,become payable);and(b)for a lessor,that part of the residual value that is guaranteed by thelessee or by a third party unrelated to the lessor that is financiallycapable of discharging the obligations under the guarantee.Unguaranteed residual value is that portion of the residual value of the leasedasset,the realisation of which by the lessor is not assured or is guaranteedsolely by a party related to the lessor.Initial direct costs are incremental costs that are directly attributable tonegotiating and arranging a lease,except for such costs incurred bymanufacturer or dealer lessors.Gross investment in the lease is the aggregate of:(a)the minimum lease payments receivable by the lessor under a financelease,and(b)any unguaranteed residual value accruing to the lessor.Net investment in the lease is the gross investment in the lease discounted at theinterest rate implicit in the lease.Unearned finance income is the difference between:(a)the gross investment in the lease,and(b)the net investment in the lease.The interest rate implicit in the lease is the discount rate that,at the inception ofthe lease,causes the aggregate present value of(a)the minimum leasepayments and(b)the unguaranteed residual value to be equal to the sum of(i)the fair value of the leased asset and(ii)any initial direct costs of thelessor.The lessee’s incremental borrowing rate of interest is the rate of interest the lesseewould have to pay on a similar lease or,if that is not determinable,the ratethat,at the inception of the lease,the lessee would incur to borrow over asimilar term,and with a similar security,the funds necessary to purchasethe asset.894IASCFIAS17Contingent rent is that portion of the lease payments that is not fixed inamount but is based on the future amount of a factor that changes otherthan with the passage of time(eg percentage of future sales,amount offuture use,future price indices,future market rates of interest).5A lease agreement or commitment may include a provision to adjust the lease payments for changes in the construction or acquisition cost of the leasedproperty or for changes in some other measure of cost or value,such as generalprice levels,or in the lessor’s costs of financing the lease,during the periodbetween the inception of the lease and the commencement of the lease term.If so,the effect of any such changes shall be deemed to have taken place at theinception of the lease for the purposes of this Standard.6The definition of a lease includes contracts for the hire of an asset that contain a provision giving the hirer an option to acquire title to the asset upon thefulfilment of agreed conditions.These contracts are sometimes known as hirepurchase contracts.Classification of leases7The classification of leases adopted in this Standard is based on the extent to which risks and rewards incidental to ownership of a leased asset lie with thelessor or the lessee.Risks include the possibilities of losses from idle capacity ortechnological obsolescence and of variations in return because of changingeconomic conditions.Rewards may be represented by the expectation ofprofitable operation over the asset’s economic life and of gain from appreciationin value or realisation of a residual value.8A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership.A lease is classified as anoperating lease if it does not transfer substantially all the risks andrewards incidental to ownership.9Because the transaction between a lessor and a lessee is based on a lease agreement between them,it is appropriate to use consistent definitions.The application of these definitions to the differing circumstances of the lessorand lessee may result in the same lease being classified differently by them.For example,this may be the case if the lessor benefits from a residual valueguarantee provided by a party unrelated to the lessee.10Whether a lease is a finance lease or an operating lease depends on the substance of the transaction rather than the form of the contract.*Examples of situationsthat individually or in combination would normally lead to a lease being classifiedas a finance lease are:(a)the lease transfers ownership of the asset to the lessee by the end of the leaseterm;*See also SIC-27Evaluating the Substance of Transactions Involving the Legal Form of a Lease.IASCF895IAS17(b)the lessee has the option to purchase the asset at a price that is expected to besufficiently lower than the fair value at the date the option becomesexercisable for it to be reasonably certain,at the inception of the lease,thatthe option will be exercised;(c)the lease term is for the major part of the economic life of the asset even iftitle is not transferred;(d)at the inception of the lease the present value of the minimum leasepayments amounts to at least substantially all of the fair value of the leasedasset;and(e)the leased assets are of such a specialised nature that only the lessee can usethem without major modifications.11Indicators of situations that individually or in combination could also lead to a lease being classified as a finance lease are:(a)if the lessee can cancel the lease,the lessor’s losses associated with thecancellation are borne by the lessee;(b)gains or losses from the fluctuation in the fair value of the residual accrue tothe lessee(for example,in the form of a rent rebate equalling most of thesales proceeds at the end of the lease);and(c)the lessee has the ability to continue the lease for a secondary period at a rentthat is substantially lower than market rent.12The examples and indicators in paragraphs10and11are not always conclusive.If it is clear from other features that the lease does not transfer substantially allrisks and rewards incidental to ownership,the lease is classified as an operatinglease.For example,this may be the case if ownership of the asset transfers at theend of the lease for a variable payment equal to its then fair value,or if there arecontingent rents,as a result of which the lessee does not have substantially allsuch risks and rewards.13Lease classification is made at the inception of the lease.If at any time the lessee and the lessor agree to change the provisions of the lease,other than by renewingthe lease,in a manner that would have resulted in a different classification of thelease under the criteria in paragraphs7–12if the changed terms had been ineffect at the inception of the lease,the revised agreement is regarded as a newagreement over its term.However,changes in estimates(for example,changes inestimates of the economic life or of the residual value of the leased property),orchanges in circumstances(for example,default by the lessee),do not give rise to anew classification of a lease for accounting purposes.14Leases of land and of buildings are classified as operating or finance leases in the same way as leases of other assets.However,a characteristic of land is that itnormally has an indefinite economic life and,if title is not expected to pass to thelessee by the end of the lease term,the lessee normally does not receivesubstantially all of the risks and rewards incidental to ownership,in which casethe lease of land will be an operating lease.A payment made on entering into oracquiring a leasehold that is accounted for as an operating lease representsprepaid lease payments that are amortised over the lease term in accordance withthe pattern of benefits provided.896IASCFIAS1715The land and buildings elements of a lease of land and buildings are considered separately for the purposes of lease classification.If title to both elements isexpected to pass to the lessee by the end of the lease term,both elements areclassified as a finance lease,whether analysed as one lease or as two leases,unlessit is clear from other features that the lease does not transfer substantially all risksand rewards incidental to ownership of one or both elements.When the land hasan indefinite economic life,the land element is normally classified as anoperating lease unless title is expected to pass to the lessee by the end of the leaseterm,in accordance with paragraph14.The buildings element is classified as afinance or operating lease in accordance with paragraphs7–13.16Whenever necessary in order to classify and account for a lease of land and buildings,the minimum lease payments(including any lump-sum upfrontpayments)are allocated between the land and the buildings elements inproportion to the relative fair values of the leasehold interests in the land elementand buildings element of the lease at the inception of the lease.If the leasepayments cannot be allocated reliably between these two elements,the entirelease is classified as a finance lease,unless it is clear that both elements areoperating leases,in which case the entire lease is classified as an operating lease.17For a lease of land and buildings in which the amount that would initially be recognised for the land element,in accordance with paragraph20,is immaterial,the land and buildings may be treated as a single unit for the purpose of leaseclassification and classified as a finance or operating lease in accordance withparagraphs7–13.In such a case,the economic life of the buildings is regarded asthe economic life of the entire leased asset.18Separate measurement of the land and buildings elements is not required when the lessee’s interest in both land and buildings is classified as an investmentproperty in accordance with IAS40and the fair value model is adopted.Detailedcalculations are required for this assessment only if the classification of one orboth elements is otherwise uncertain.19In accordance with IAS40,it is possible for a lessee to classify a property interest held under an operating lease as an investment property.If it does,the propertyinterest is accounted for as if it were a finance lease and,in addition,the fair valuemodel is used for the asset recognised.The lessee shall continue to account for thelease as a finance lease,even if a subsequent event changes the nature of thelessee’s property interest so that it is no longer classified as investment property.This will be the case if,for example,the lessee:(a)occupies the property,which is then transferred to owner-occupied propertyat a deemed cost equal to its fair value at the date of change in use;or(b)grants a sublease that transfers substantially all of the risks and rewardsincidental to ownership of the interest to an unrelated third party.Such asublease is accounted for by the lessee as a finance lease to the third party,although it may be accounted for as an operating lease by the third party.IASCF897IAS17Leases in the financial statements of lesseesFinance leasesInitial recognition20At the commencement of the lease term,lessees shall recognise finance leases as assets and liabilities in their balance sheets at amounts equal tothe fair value of the leased property or,if lower,the present value of theminimum lease payments,each determined at the inception of the lease.The discount rate to be used in calculating the present value of theminimum lease payments is the interest rate implicit in the lease,if this ispracticable to determine;if not,the lessee’s incremental borrowing rateshall be used.Any initial direct costs of the lessee are added to the amountrecognised as an asset.21Transactions and other events are accounted for and presented in accordance with their substance and financial reality and not merely with legal form.Althoughthe legal form of a lease agreement is that the lessee may acquire no legal title tothe leased asset,in the case of finance leases the substance and financial realityare that the lessee acquires the economic benefits of the use of the leased asset forthe major part of its economic life in return for entering into an obligation to payfor that right an amount approximating,at the inception of the lease,the fairvalue of the asset and the related finance charge.22If such lease transactions are not reflected in the lessee’s balance sheet,the economic resources and the level of obligations of an entity are understated,thereby distorting financial ratios.Therefore,it is appropriate for a finance leaseto be recognised in the lessee’s balance sheet both as an asset and as an obligationto pay future lease payments.At the commencement of the lease term,the assetand the liability for the future lease payments are recognised in the balance sheetat the same amounts except for any initial direct costs of the lessee that are addedto the amount recognised as an asset.23It is not appropriate for the liabilities for leased assets to be presented in the financial statements as a deduction from the leased assets.If for the presentationof liabilities on the face of the balance sheet a distinction is made between currentand non-current liabilities,the same distinction is made for lease liabilities.24Initial direct costs are often incurred in connection with specific leasing activities, such as negotiating and securing leasing arrangements.The costs identified asdirectly attributable to activities performed by the lessee for a finance lease areadded to the amount recognised as an asset.Subsequent measurement25Minimum lease payments shall be apportioned between the finance charge and the reduction of the outstanding liability.The finance charge shall beallocated to each period during the lease term so as to produce a constantperiodic rate of interest on the remaining balance of the liability.Contingent rents shall be charged as expenses in the periods in which theyare incurred.898IASCFIAS1726In practice,in allocating the finance charge to periods during the lease term,a lessee may use some form of approximation to simplify the calculation.27A finance lease gives rise to depreciation expense for depreciable assets as well as finance expense for each accounting period.The depreciationpolicy for depreciable leased assets shall be consistent with that fordepreciable assets that are owned,and the depreciation recognised shall becalculated in accordance with IAS16Property,Plant and Equipment and IAS38Intangible Assets.If there is no reasonable certainty that the lessee will obtainownership by the end of the lease term,the asset shall be fully depreciatedover the shorter of the lease term and its useful life.28The depreciable amount of a leased asset is allocated to each accounting period during the period of expected use on a systematic basis consistent with thedepreciation policy the lessee adopts for depreciable assets that are owned.Ifthere is reasonable certainty that the lessee will obtain ownership by the end ofthe lease term,the period of expected use is the useful life of the asset;otherwisethe asset is depreciated over the shorter of the lease term and its useful life.29The sum of the depreciation expense for the asset and the finance expense for the period is rarely the same as the lease payments payable for the period,and it is,therefore,inappropriate simply to recognise the lease payments payable as anexpense.Accordingly,the asset and the related liability are unlikely to be equal inamount after the commencement of the lease term.30To determine whether a leased asset has become impaired,an entity applies IAS36Impairment of Assets.31Lessees shall,in addition to meeting the requirements of IAS32Financial Instruments:Disclosure and Presentation,make the following disclosures forfinance leases:(a)for each class of asset,the net carrying amount at the balance sheetdate.(b)a reconciliation between the total of future minimum lease paymentsat the balance sheet date,and their present value.In addition,anentity shall disclose the total of future minimum lease payments atthe balance sheet date,and their present value,for each of thefollowing periods:(i)not later than one year;(ii)later than one year and not later than five years;(iii)later than five years.(c)contingent rents recognised as an expense in the period.(d)the total of future minimum sublease payments expected to bereceived under non-cancellable subleases at the balance sheet date.(e)a general description of the lessee’s material leasing arrangementsincluding,but not limited to,the following:(i)the basis on which contingent rent payable is determined;IASCF899。
17号准则解释
17号准则解释
《企业会计准则解释第17号》是为了解决“关于流动负债与非流动负债的划分”、“关于供应商融资安排的披露”和“关于售后租回交易的会计处理”等国际准则趋同问题而发布的文件。
该解释自2024年1月1日起施行，其中：“关于流动负债与非流动负债的划分”要求调整前期比较财务报表；“关于供应商融资安排的披露”不要求调整前期比较财务报表；“关于售后租回交易的会计处理”要求对《企业会计准则第21号——租赁》首次执行日后开展的售后租回交易进行追溯调整，并允许企业自发布年度（即2023年度）提前执行。
《企业会计准则解释第17号》与国际财务报告准则保持趋同，其三项内容均自2024年1月1日起施行。
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国际会计准则第17号--租赁会计（1982年9月公布，1994年11月格式重排）范围1．本号准则适用于对租赁业务的会计处理。
2．本号准则不涉及以下特殊类型的租赁：（1）开采或利用诸如石油、天然气、木材、金属以及其他矿产权之类的自钱资源的租赁协议；和（2）涉及诸如电影、录像、戏剧、文稿、专利权和著作权之类的项目的特许使用协议。
定义3.本号准则所使用的下列术语，具有特定的含义；租约，是指出租人在约定现限内，将一项资产提供给承租人使用以换取租金作为回报的协议。
融资租赁，是指实质上将与一项资产的所有权有关的全部风险和报酬转移的租赁。
该所有权最终可能转移也可能不转移。
经营租赁，是指融资租赁以外的租赁。
不可取消的租约，是指仅在以下情况下方可取消的租赁协议：（1）发生了某些极为偶然的意外事件；（2）得到出租人的许可；（3）承租人与出租人就同一资产或等同的资产达成了一项新的租赁协议；（4）承租人支付了一笔额外款项，该款项在租赁开始时就足以使人可以合理地肯定租赁将会延续下去。
租赁开始日，是指租赁协议生效日期与租赁双方就协议的主要条款承担义务的日期两者中较早的一个日期租赁期，是指承租人签约租用资产的不可取消的期限，如承租人有权选择继续租用核资产，无论续租是否需另行支付费用，只要在租赁开始日可以合理地肯定承租人将行使该权利，则续租期间也应包括在内。
租赁最低付款，是指承租人在整个租赁期内应当或可能被要求支付的款项（不包括由出租人发付的并可以收回的劳务费和税金），以及：（1）就承租人而言，由承租人或与其有关的一方担保的任何金额；（2）就出租人而言，由承租人或与承租人有关的一方,或具备担保能力的独立第三方对出租人担保的资产残值。
但是，如果承租人具有购买资产的选择权,其购买价格预计将显著低于行使该选择权之日该资产的公允价值，并且在租赁开始日就可以合理地肯定承租人将行使该购买权，则租赁最低付款应包括在整个租赁期内最低应付的租金以及为行使该选择权而盟支付的费用。
公允价值，是指在一项公平交易中由熟悉有关情况并自愿交易的买卖双方能将一项资产加以交换的金额。
使用年限，是指：（l）一项折旧性资产预计将为企业所使用的时间；或（2）企业预计将从一项资产中获取的产量或类似数量。
未予担保的残值，是指（在租赁开始日预计的）租赁资产的一部分钱值，出租人对该残值的变现未得到保证或仅由与出租方有关的一方予以担保。
租赁投资总额，从出租人的立场看，是指融资租赁的租赁最低付款以及应归出租人所有，但未予担保的资产残值。
未实现财务收益，是指出租人的租赁投资总额与其现值之间的差额。
租赁投资净额，是指租赁投资总额减去未实现财务收益后的余额。
现金投资净额，是指与租赁有关的现金流出与现金流入之间的差额，不包括应向承租人收回的保险、维护及类似费用等的有关现金流量。
现金流出包括取得资产的付款、税款和第三者提供资金的利息与本全现金流人包括因租赁而发生的税金收入、资产残值收入、补助全、税款减免及其他税款结余或退还。
租赁的内含利率，是指这样一种贴现率，这种贴现率在租赁开始日，就能导致以下两个项目的合计数的现值，等于该租赁资产的公允价值减去出租人应收到的任何补助金利税款减免后的净额：（1）就出租人而言的租赁最低付款；和（2）未予担保的资产残值。
承租人另行借款的利率，是指承租人在类似的租赁中可能需支付的利率，或当利率不确定时，承租人在租赁开始日假如为购买该资产借入了具有类似条件和担保情况的资金而可能发生的利率。
或有租金，是指数额不固定但可以根据其他因素（如销售百分比、使用量、物价指数、市场利率等）而不仅是时间因素确定的租金。
4．就其定义而言，租赁还包括这样一种租用资产的合同，此合同规定承租人在满足一些商定的条件后，有权购买资产的所有权。
这些合同在某些国家称为分期付款购买合同。
在其他一些国家，对具有租赁性质的协议还使用一些不同的称呼（例如空船租约）。
租赁的分类5．本号准则所采用的租赁的分类，以与租赁资产所有权有关的风险和报酬归属于出租人或承租人的程度为依据的。
风险包括由于生产能力的闲置、技术陈旧等因素可能造成的损失，以及因经济条件发生变化而可能导致的收入的变动。
报酬是指在资产的经济使用年限中预期将得到的经营获利，以及通过资产的升值或残值的变现而获得的利益。
6．由于出租人与承租人之间的交易是以一项双方同意的租赁协议为基础的，因此应当采用一致的定义。
通常双方采用相同的方式对租赁进行分类。
但是，在将这些定义应用于双方所处的不同场合时，有时可能会导致双方对同一租赁作出不同的分类。
7．一项租赁是否为融资租赁，取决于交易的实质而不是合同的形式。
在一项租赁中，如果与资产所有权有关的全部风险与报酬实质上已发生转移，该项租赁应归类为融资租赁。
这类租赁通常不能取消，但可以保证出租人收回其资本支出并另外获取一笔投资收益。
如果与所有权有关的全部风险与报酬并未发生实质上的转移，则该项租赁应归类为经营租赁。
8．下列情况下的租赁通常应归类为融资租赁：（1）在租赁期满时将资产的所有权转让给承租人；（2）承租人具有购买资产的选择权,其购买价格预计将显著低于行使该选择权之日的该资产的公允价值，并且在租赁开始日就可以合理地肯定承租人将行使该购买权；（3）租赁期占了资产使用年限的大部分时间。
资产的所有权最终可能发生转移,也可能不发生转移；以及（4）在租赁开始日,租赁最低付款的现值实际上大于或等于租赁资产的公允价值减去出租人应收到的各种补助金和税款减免后的净额。
资产的所有权最终可能发生转移，也可能不发生转移。
土地与建筑物9．土地与建筑物的租赁，应按与其他租赁相同的方法进行分类。
但是，土地的特征是它通常具有不确定的使用年限，如果租赁期满时，所有权预计不会转移给承租人的话，承租人实际上并没有得到与租赁资产的所有权有关的全部风险与报酬。
因此，这类租赁应适当地归类为经营租赁。
为获取该类租赁权而支付的金额，应作为预付租金在租赁期内分期摊销。
10．许多被出租的建筑物，其使用年限预计远远超出租赁期。
而且，对建筑物的长期租赁通常包括特定的条款，规定定期根据市场利率对租金进行调整。
如果所有权预计不会发生转移，或租金将根据市场利率作定期调整，则出租人仍然保留了与所有权有关的主要风险和报酬。
因此，这类租赁通常应归类为经营租赁。
在承租人财务报表中的租赁融资租赁11．融资租赁应在承租人的资产负债表中确认一项资产和一项负债，其数额应等于租赁开始日的租赁资产的公允价值减去出租人应收到的各种补助金和税款减免后的净额；如果租赁最低付款的现值较低，则应采用此数额。
在计算租赁最低付款的现值时，所采用的贴现率应为租赁的内含利率；如果此利率不能确定，则可使用承租人另行借款的利率。
12．交易和其他事项，应依据它们的实质和财务现实，而不是仅按其法律形式来进行会计处理和呈报。
虽然一份租赁协议的法律形式可能并未表明承租人获得了租赁资产的所有权、但在融资租赁的情形下，其实质和财务现实是承租人在该资产使用年限的大部分时间内，获得了因使用该资产所产生的经济利益，同时，作为取得这项权利的代价，承租人要负责支付相当于该资产公允价值的金额以及有关的财务费用。
13．如果这类租赁交易不在承租人的资产负债表中予以反映，企业的经济资源和债务水平将得不到充分反映，并且由此歪曲了企业的财务比率。
因此，在承租人的资产负债表中，将一项融资租赁同时确认为一项资产和一项支付本来租金的负债是恰当的。
在租赁开始日，这项资产和这项支付未来租金的负债应在资产负债表中按相同的金额予以确认。
14．租金应作为财务费用和未清偿债务的减少进行分摊。
财务费用应分摊于租赁期内的各个会计期间，以便使每个会计期间的负债余额能有一个固定的定期利率。
对此可采用某种近似计算法。
15．租赁期内需支付的最低租赁付款总额与最初确认的负债金额之间的差额，代表了财务费用。
此费用应分摊于租赁期内的各个会计期间，以便对每个会计期间的负债余额产生一个固定的定期利率。
在实务上，为方便核算，有时可采用某种近似计算法。
16．一项融资租赁的每个会计期间均会发生一定的资产折旧费用和财务费用。
租赁资产的折旧政策应与自有折旧性资产的折旧政策一致，并应根据国际会计准则第名号“折旧会计”和国际会计准则第16号“不动产、厂房和设备”所作的规定计算折旧额。
如果不能肯定承租人在租赁期满时将获得资产的所有权，则租赁资产应在租赁期和该资产使用年限两者中较短的一个期限内全部摊完折旧。
17．租赁资产在预计的使用期间内，应采用与自有的折旧性资产一致的折旧政策计提折旧，并有规则地分摊于每个会计期间。
如果能充分肯定承租人在租赁期满时能获得资产所有权，则预计的使用期间应是资产的使用年限；否则资产应根据租赁期和资产使用年限两者中较短的一个期限内计算折旧。
18．租赁资产在某个会计期间的折旧费用与财务费用的合计数通常与当期的应付租金数额不等，因此简单地将应付租金冲减当期收益是木恰当的。
同样，在租赁开始日之后，租赁资产及其相应的负债在金额上通常不一定相等。
经营租赁19．在经营租赁中，冲减收益的开支应记作会计期间的租赁费用，并按使用者受益的时间有规则地予以确认。
20．就经营租赁而言，租赁费用（不包括诸如保险和维护之类的劳务费用）应按使用者受益的时间有规则地予以确认，即使租金的支付不按照这个基础。
揭示21．在每一个资产负债表日，属于融资租赁的资产的金额应予以揭示。
与这些租赁资产有关的负债应与其他负债分开反映，并划分为流动负债和长期负债。
22．承租人应在财务报表中单独确认属于融资租赁的资产的金额。
按每一种主要类别的资产来提供这种揭示，通常也是有用的。
有关负债的合计数可以用租赁最低付款分别扣减未来的财务费用来列示，也可以用负债的净现值来列示，并以摘要的形式揭示用来作为贴现率的利率。
在财务报表中，不宜将为租赁资产而发生的负债列为租赁资产的减项。
23．经营租赁中的租金支出，有时需要在每一个会计期间的损益表中予以揭示，其目的在于表明企业对自有资产之外的租赁资产的依赖程度。
24．对融资租赁和一年以上不可取消的经营租赁所承担的最低租赁付款的义务，应以摘要形式揭示其金额和付款的到期日。
25．国际会计准则第5号“财务报表应揭示的信息”，要求对距离到期日在一年以上的贷款揭示其还款条件和利率。
就融资租赁而言，以摘要形式揭示其未来应付的金额和到期时间的作法可能更为简便（例如，对以后五年中的每一年以及在这五年期后的每五年的情况加以揭示）。
同样，为了反映企业的义务，对一年以上不可取消的经营租赁，以摘要形式揭示其未来的应付租金和到期的时间的作法也是恰当的（例如，对以后五年中的每一年以及在这五年期后的每五年的情况加以揭示）。
26．对因租赁而产生的重大的财务限制、续租或购买选择权、或有租金和其他或有事项，均应予以揭示。