摘要
历经长达7年之久的修订,新的国际租赁会计准则(IFRS16)将于2019年1月1日正式实施,必然对租赁行业及相关企业造成一定程度影响。结合新准则修订内容,对新旧租赁会计准则的前后变化进行了分析,以东方航空为例,基于财务报表数据探讨了新准则对航空运输业可能造成的影响,最后提出了相关对策建议。
After 7 years of revision,the new International Leasing Accounting Standards(IFRS16)was officially implemented on January 1,2019,which will inevitably have a certain impact on the leasing industry and related companies.Combined with the revised content of the new standard,the changes in the revision of the lease accounting standards are analyzed.Based on the financial statement data,this paper takes China Eastern Airlines as an example to discuss the possible impact of the new standard on the aviation industry,after which relevant countermeasures are proposed.
作者
旷熙睿
KUANG Xi-rui(Gary Anderson Business School,University of California,California,the U.S.A 92507)
出处
《价格月刊》
北大核心
2020年第6期89-94,共6页
关键词
国际租赁会计准则
经营租赁
融资租赁
航空运输业
International Leasing Accounting Standards
operating lease
finance lease
aviation industry
