Leasing Accounting Research

Author: Luo Suqing
Publisher:
Publish Date: 2005-02-01
Features: The main research content of this book is the theory of lease accounting, the comparison of lease accounting, and its future development. Through the theoretical research of lease accounting, it clarifies the basis for lease accounting as a separate discipline and the evolution of lease accounting research as seen from its development. Lease decision-making is an important part of theoretical research. Before conducting accounting treatment for leases, the primary task is to make lease decisions, and only after making lease decisions does the accounting treatment come into play. After conducting theoretical research on lease accounting, the comparative study of lease accounting follows. It identifies the similarities and differences and evaluates China's specific lease accounting standards. Building on the theoretical research of lease accounting, the practical aspects of lease accounting are studied separately under the U.S., Chinese, and International Accounting Standards. The latter part focuses on the future development of lease accounting theory and practice, proposing areas where China's lease accounting theory and practice should further research. China's lease industry is far behind Western developed countries and even developing countries. One reason for this lag is the traditional concepts of Chinese enterprises and the public, as well as national policies. The second reason is that China's lease accounting research lags behind Western developed countries. Therefore, through the study of lease accounting, it is hoped that China's lease industry and lease accounting will see some progress. The author of this book has a solid foundation in basic theory, sharp thinking, and a willingness to innovate. They conducted in-depth and meticulous research on the topics involved, aiming to introduce readers to the latest knowledge in economic management theory and practice, helping them broaden their horizons.