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所在平台: Udemy |
课程主页: https://www.udemy.com/course/lease-accounting-asc-topic-842/
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**课程名称：** 融资租赁会计基础 - ASC Topic 842 **课程概述：** 本课程旨在帮助学员建立对美国公认会计原则（ASC）Topic 842（于2016年2月发布）下新租赁会计准则的基本理解。 ASC 842 对租赁会计，尤其是承租人的会计处理，做出了重大修改。 租赁被定义为承租人在一定时期内，为获取对特定资产（如财产、厂房或设备）的控制权，向出租人支付对价的行为。 **对于承租人：** * 租赁根据支付对价和资产使用权的性质，分为**融资租赁**（Finance Lease）和**经营租赁**（Operating Lease）。 * 对于租赁期超过一年的所有租赁，承租人需要确认一项**使用权资产**（Right-of-Use Asset）和一项**租赁负债**（Lease Liability）。 * 融资租赁必须满足五项标准中的至少一项，其中四项与旧的资本租赁会计处理类似。 * 如果租赁不符合融资租赁的定义，则归类为经营租赁。 * 通常情况下，设备租赁多被视为融资租赁，而空间租赁多被视为经营租赁。 **对于出租人：** * 租赁分为**经营租赁**（Operating Lease）、**直接融资租赁**（Direct Financing Lease）或**销售型租赁**（Sales-Type Lease）。 * 总体而言，出租人会计处理的变动不大，与之前的规则差异不大。 **课程内容还将深入分析：** * 从承租人和出租人双方的角度审视租赁会计处理。 * 租赁的**直线法摊销**（Lease Straight-Lining）。 * 租赁的**优势与劣势**（Advantages and Disadvantages of Leasing）。 * **财务报表披露**（Financial Statement Disclosure）的要求。 * 新准则对财务报表的**财务影响**（Financial Impact of the New Rules）。 本课程为理解新租赁会计准则提供了一个坚实的基础，对需要处理复杂租赁协议的专业人士尤为有益。
This program provides a basic understanding of the new lease accounting rules pursuant to Accounting Standards Codification Topic 842 issued in February 2016. ASC 842 makes substantial changes to the accounting for leases primarily for the Lessee. A lease conveys the right to the Lessee to control the use of identified property, plant, or equipment for a period of time in exchange for consideration to the Lessor. For the Lessee, leases are either Finance leases or Operating leases.The Lessee will record a right of use asset and a lease liability for all leases with a term greater than one year. A Finance lease must meet one of five requirements, four of which are similar to prior capital lease accounting. If a lease is not a Finance lease, it's an operating lease. Most leases of equipment will be Finance leases and space leases will be Operating leases. For the Lessor, a lease is either an Operating lease, Direct Financing lease, or Sales-Type lease. In general, the accounting for the Lessor has not changed substantially from the prior rules. Accounting for leases from both the Lessee and Lessors perspective will be analyzed as well as lease straight-lining, advantages, and disadvantages of leasing, financial statement disclosure, and the financial impact of the new rules.
