リース取引資本化処理の規準とその資産観の変遷(10周年記念号)

概要

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This paper surveys the historical change of criteria of lease capitalization and the views of accets in U.S. accounting standards, focusing upon lesee's accounting treatment. The criteria changed from "equity to property" to "all benefits and risks incident to the ownership of property". Both criteria relied upon the view that the ownership of property was an asset and the principle of " substance over form". However, loopholes were discovered in these past and present accounting standards and they consequently lost their effectiveness. John H . Myers argued that not "the ownership of leased property" but "the right to use the leased property" was an asset to be included in balance sheet of the lesee. (G4 + 1) advocated similar proposals to Myers' assertions. These assertions does not rely upon ambiguous principle of "substance over form" and consequently does not give rise to the seeking of loopholes. Therefore, I support Myers' assertions.
四国大学の論文
2004-12-25