IASB U-turns on lease accounting? 河北ACA学员不要错过！

　　最近，好多河北的同学都咨询小编关于国际金融以及ICAEW（ACA）的一些情况，对于想更了解财经相关知识的学员们，请关注高顿网校，下面小编与您随时分享有关ICAEW资讯：IASB U-turns on lease accounting?

　　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.”

　　高顿网校小编为ACA学员们介绍一下英国的旅游景点：圣玛格丽特礼拜堂（St Margaret's Chapel），是爱丁堡现存最古老的建筑，内部简洁朴素，却有非常漂亮的玻璃花窗，图案是马尔科姆三世的爱妻玛格丽特王后。

 

 

扫一扫微信，*9时间获取ACA考试报名时间和考试时间提醒

 高顿网校特别提醒：已经报名2014年ACA考试的考生可按照复习计划有效进行！另外，高顿网校ACA课程即将推出，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
 
　　报考指南： 2014年ACA考试报考指南 
　　考前冲刺：ACA考试经验分享   考试辅导