新租赁准则下企业租赁资产的计量及报表披露研究_OpenScirbe Publishing

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新租赁准则下企业租赁资产的计量及报表披露研究

Author(s)：
杨巍

Publication Title：

Wen Yuan (Middle School Edition) 2023 No.06

Affiliations：
北京衍微科技有限公司

Abstract：
本文以新租赁准则为背景，研究了企业租赁资产的计量及报表披露问题。首先介绍了新租赁准则的制定历程和主要内容，然后分析了租赁资产的计量模式，包括正向租赁和反向租赁的分类、租赁期和租赁付款的确定与计量，以及租赁资产和租赁负债的初始计量和后续计量。最后讨论了新租赁准则下的报表披露要求和影响，对企业财务报表的影响进行了总结。这项研究对于理解和应用新租赁准则，以及租赁资产的计量和报表披露具有重要参考价值。

Keywords：
新租赁准则；租赁资产；计量模式；报表披露；财务报表影响

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[1] 杨巍.新租赁准则下企业租赁资产的计量及报表披露研究[J].Wen Yuan (Middle School Edition),2023(06),.

文渊(中学版)

Wen Yuan (Middle School Edition)

Language: 中文

CN：11-9275/G

ISSN：2096-627X

Publication Frequency: 月刊

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