LEASES

摘要

The IASB has issued, jointly with the FASB, Leases: Preliminary Views, which discusses a new approach to lease accounting under which a lessee always recognises a liability for the obligation for future rental payments under all material leases and an asset for the right to use the leased items. The current distinction between finance leases and operating leases will be discontinued.rnUnder the new approach, the lessee measures the liability initially at the present value of the lease payments discounted using the lessee's incremental borrowing rate. It measures the asset initially at cost (which is the same amount as the liability). Subsequently, the lessee measures the liability on an amortised cost basis and amortises the asset over the shorter of the lease term and the leased item's economic life.