lease accounting
词典
租赁会计
网络
租赁会计核算;?租赁会计处理方法
1
The direct cause that present lease accounting standard is discursive to its objective is that the present measure for choosing lease accounting policies is unfair.
现行租赁准则未能实现其制定目标的直接原因在于现行的租赁会计政策选择标准是不公允的。
2
It has been manifested that more scientific and reasonable lease classification criteria for lease accounting standards should be sought based on the “ Substance over Form ” principle.
表明租赁会计准则需要在真正秉承实质重于形式原则的基础上，探索更为科学合理的租赁分类标准或租赁会计政策选择标准。
3
Finally in chapter five, the author first analyzes impact of element definition and quality of accounting information on choosing lease accounting policy. Then a new “ time measure ” is introduced.
第五章由实质重于形式原则的内涵要求出发，分析了要素定义和会计信息质量两者对承租人租赁会计政策选择影响，在此基础上，提出以时间标准作为承租人选择会计政策的依据。