Accounting Research on Leasing -- Economic and Management Series Research Books

Author: Luo Suqing
Publisher:
Publish Date: 2005-02-01
Features: The main 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, we clarify the basis of 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 are accounting treatment issues addressed. 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 for the United States, China, and international accounting standards. The final part discusses the future development of lease accounting theory and practice, proposing areas where China's lease accounting theory and practice should continue to 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 people, as well as national policies. Another reason is that China's lease accounting research is also behind Western developed countries. Therefore, through the study of lease accounting, it is hoped that China's lease and lease accounting development will be promoted. The author of this book has a solid foundation in theoretical knowledge, sharp thinking, and a willingness to innovate. They conducted in-depth and detailed research on the topics involved, aiming to introduce readers to the latest knowledge in economic management theory and practice, helping them broaden their horizons.