谈租赁准则下担保余值的会计处理

发布时间：2018-05-05 00:30

本文选题：租赁准则 + 担保余值　；参考：《财会月刊》2017年13期

【摘要】：目前我国租赁准则中有关担保余值会计处理的规范存在以下局限性:混淆了承租人对资产余值的担保以及为担保资产余值需要承担的支付义务两个不同的概念;将担保余值计入最低租赁付款额和最低租赁收款额有悖金融负债和金融资产的定义;租赁付款补偿不足。参照最新国际租赁准则的表述,有必要明确资产余值担保和预期支付的担保义务等概念,以替代担保余值和未担保余值的概念,并建立新的涉及资产余值担保的会计处理程序。
[Abstract]:At present, there are the following limitations in the accounting treatment of guarantee residual value in the leasing standards of our country: it confuses two different concepts: the lessee's guarantee to the residual value of assets and the obligation to pay for the residual value of the encumbered asset; The inclusion of the residual value of the guarantee in the minimum lease payment and the minimum lease collection is contrary to the definition of financial liabilities and financial assets; lease payments are not adequately compensated. According to the latest international leasing standards, it is necessary to clarify the concepts of the residual value guarantee of assets and the security obligation expected to be paid in order to replace the concepts of the secured residual value and the unsecured residual value, and to establish a new accounting process involving the guarantee of the residual value of the asset.
【作者单位】：陕西铁路发展基金管理有限公司;
【分类号】：F832.49;F830.42

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