国际会计准则第17号--租赁会计（International Accounting Standard No. seventeenth lease accounting）.docVIP

国际会计准则第17号--租赁会计（International Accounting Standard No. seventeenth lease accounting） International Accounting Standard No. seventeenth lease accounting The International Accounting Standards Committee 1982-9-1 (released in September 1982 November 1994, format rearrangement) Range 1. this standard used in accounting for the leasing business. 2. this standard does not involve the following special types of lease: (1) mining or use such as oil, natural gas, wood, metals and other mineral resources such as money from property lease agreement; and (2) involved in projects such as movies, video, drama, manuscripts, patent and copyright and licensing agreement. Definition The following terms are used in 3. of this standard, with a specific meaning; The lease refers to the lessor in the agreed limit, will be an asset to the lessee for rental return agreement. Financial leasing refers to all the risks and rewards of ownership and essentially an assets relating to the transfer of the lease. The transfer of ownership may end or may not transfer. Operating lease, financing lease refers to a lease other than. Not to cancel the lease refers only to cancel the lease agreement below: (1) had some extremely accidental incident; (2) get the lessors license; (3) the lessee and the Lessor the same asset or equivalent assets reached a new lease agreement; (4) the lessee to pay an additional amount, the amount is enough to make people at the inception of the lease can be reasonably sure will continue leasing. The inception of the lease, the lease period refers to a date earlier date of lease agreement and lease obligations on both sides the main terms of the agreement date of the two, refers to a period of irrevocable contract the lessee leased assets, if the lessee has the right to choose to hire nuclear assets, regardless of whether to renew the additional charge certainly, as long as a reasonable lessee shall exercise this right at the inception of the lease, renewal period, should al