摘要
随着经济的发展,售后租回交易逐步发展成为一种重要的融资方式。由于售后租回交易本身是一项集销售与融资为一体的特殊交易形式,其相关会计处理较为复杂且备受关注。本文首先梳理了我国售后租回交易会计处理的变革与演进,然后分析了制定最新相关会计规范过程中的主要争议,最后总结了售后租回交易会计处理的制定逻辑,有助于售后租回交易会计处理的实施和我国会计准则的进一步完善。
Along with the economic growth, the sale and leaseback transaction has gradually developed into an important financing way. As such transactions are a special form of trade that integrates sales and financing, their accounting treatment has been very complex and become a major attention. This article reviews the evolution of accounting treatment for such transactions in China, analyzes the major disputes in developing relevant accounting standards recently and summarizes the logic in developing such standards. It can assist the implementation of such standards and further improve the Chinese accounting stan dards.
出处
《中国注册会计师》
北大核心
2019年第6期F0002-F0002,3,共1页
The Chinese Certified Public Accountant
