減損会計基準がリース会計に与える影響(3)

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概要

• 論文の詳細を見る

• This paper continues from "Effect of Leases by Impairment Accounting Standards (1)", and "Effect of Leases by Impairment Accounting Standards (2)" (The Journal of Asahikawa University No.57-58 Dec. 2004, and the same Journal No.59 Jun. 2005) The lease transactions are classified into the operating lease and the finance lease, according to FASB and IAS. However, the lease transactions are classified into the operating lease and the transfer ownership finance lease and the non-transfer ownership finance lease, according to Japanese standard. The transfer ownership finance lease becomes on-balance and the non-transfer ownership finance lease becomes off-balance. Then, the non-transfer ownership finance lease appropriates an impairment loss on liability. We have to compute a book value, when applying accounting for the impairment to the non-transfer ownership finance lease. In Japan, it is considered that the present value of unexpired lease fee is the book value of off-balance lease assets. However, the non-transfer ownership finance lease indicates a book value based on the acquisition cost in notes. Therefore, "remeasurement difference" will be caused if accounting for the impairment is applied to the non-transfer ownership finance lease. Accounting for the impairment does not change the book value based on the acquisition cost. However, when applying accounting for the impairment to the non-transfer ownership finance lease, the book value is measured again. And when this adjusted book value exceeds a recoverable price, the impairment loss of the non-transfer ownership finance lease is measured. Although the transfer ownership finance lease offsets the depreciation cost and the impairment loss by a new book value, the non-transfer ownership finance lease offsets the lease fee and the impairment loss. Therefore, the transfer ownership finance lease cannot offset the impairment loss of un-depreciable assets, but the non-transfer ownership finance lease can offset the impairment loss of depreciable assets and un-depreciable assets. Therefore, if adjustment is given to the transfer ownership finance lease and the non-transfer ownership finance lease, the non-transfer ownership finance lease needs to apply accounting for the impairment of assets based on the lease accounting information indicated by notes, or needs to abolish the non-transfer ownership finance lease.

• 旭川大学の論文
• 2006-06-30

著者

• 吉田 勝弘

  旭川大学

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