セール・リースバック会計の量質問題

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As to form of transaction, the transaction of sale-leaseback is combined with sale transaction and leaseback transaction. The treatment of sale means really sale, therefore there aren't any problems in sale transaction. But there are two problems in leaseback transaction. The first one is concerned with quality, the second one is concerned with quantity. More exactly, the former is concerned with sale-leaseback accounting in Japan, the latter is concerned with sale-1easeback accounting in the U.S.A. In Japan the characteristics of sale-leaseback accounting are to be separated into sale transaction and leaseback transaction. Therefore sale profits of fixed assets always recognized. However, if leaseback transaction would be noncancelable finance lease, the scale of sold fixed assets would be equal to that of leaseback assets, the transaction of sale-leaseback would be exactly the transaction of cross. There isn't neither buying and selling in the transaction of cross. Therefore the transaction of sale-leaseback means the transaction of finance. In the U.S.A. the characteristics of sale-leaseback accounting are to be varied sale profits of fixed assets according to the scale of leaseback assets. Major leaseback is deferred treatment of sale profits. Minor leaseback is PL treatment of it. Middle leaseback is mixed treatment. Comparing sale-leaseback accounting of Japan with that of the U.S.A., sale-leaseback accounting in U.S.A. has to be treated variously corresponding to substance over form.
旭川大学の論文
2003-12-31

著者

吉田勝弘
旭川大学

セール・リースバック会計の量質問題

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