摘要
2016年发布的新国际租赁准则的实施对拥有大量经营租赁的企业如电信行业等将产生极大的影响。将新国际租赁准则与我国原租赁会计准则进行详细对比,分析新国际租赁准则的主要变化,并选取我国电信行业中的三大运营商进行案例分析,讨论新国际租赁准则对我国电信行业产生的财务影响并对相关财务指标的不同处理做对比分析,直观地反映新国际租赁准则的变动对电信行业带来的影响,并在此基础上提出相关建议。
The implementation of“the new international leasing standard”released in 2016 will inevitably exert great influence on enterprises with a large amount of operating lease such as telecom industry.The research method was to compare the new lease principle with the current lease accounting standards in China,and the main changes of“the new international leasing standard”were analyzed.Then three operators in the telecom industry were selected for case analysis,the financial influence which new international leasing standard exerted on Chinese telecom industry was discussed,and a comparative analysis on the different treatment of relevant financial indicators was made,reflecting the impact of change of the new international leasing standards on the telecommunications industry and some suggestions were proposed on the basis of the abovementioned analysis.
作者
黄金曦
唐瑶
HUANG Jinxi;TANG Yao(Accounting Institute,Chongqing University of Technology,Chongqing 400054,China)
出处
《重庆理工大学学报（社会科学）》
CAS
2019年第5期72-79,共8页
Journal of Chongqing University of Technology（Social Science）
关键词
租赁准则
电信行业
经营租赁
leasing standard
telecommunications industry
operating lease
