河南学员请看ACA资讯：IASB U-turns on lease accounting?

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　　The International Accounting Standards Board (IASB) has published an update on its lease accounting project, revealing how a new model is emerging after eight years of debate and deliberation on how to bring leases onto the balance sheet. The IASB has changed its stance on how leases should be categorised, meaning the international standard setter is heading in a different direction to its US counterpart.

　　Dr Nigel Sleigh-Johnson, Head of ICAEW’s Financial Reporting Faculty, said: “The lease accounting project is another key project in the world of accounting standard setting where views differ greatly both among standard setters, those preparing accounts and those using the accounts.”

　　The IASB has now decided that it will abandon the dual expense model it previously proposed, where leases were to be classified as either Type A or Type B depending on whether or not the lessee consumed a ‘more than insignificant’ part of the underlying asset during the life of the lease. The board is reverting to a simplified version of the model first proposed in 2010. The FASB, on the other hand, is still wedded to a dual model.

　　Nigel said: “Some would claim that the two standard setters’ convergence efforts have floundered in this core area of financial reporting, but it is important to also remember that they agree on many very important things, such as how leases should be defined and the basic premise that assets and liabilities should be recognised for major leases. That in itself is no small an achievement. While it looks like we won’t have one complete joint solution in the end, the actual impact of the differing models over time may not be as be dramatic as one might first think.

　　“The most important thing is that the new IFRS standard, when it is completed – possibly as early as next year – should help investors and analysts by removing the need for them to guesstimate the extent of a company’s lease liabilities based on the disclosures it provides in the notes to the financial statements. It will also aid comparison between companies’ reported numbers.”

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