之间的区别IAS 17 and IFRS 16

关键区别 - IAS 17与IFRS 16

International Accounting Standards Committee (IASC) founded in 1973 introduced a series of accounting standards named International Accounting Standards (IAS)which were in practice until the incorporation of the International Accounting Standards Board (IASB) in 2001. When the IASB was established in 2001, it agreed to adopt all IAS standards, and name future standards asIFRS(International Financial Reporting Standards). In the event of any contradictions, IAS standards are superseded by IFRS standards. Both IAS 17 and IFRS 16 are regarding Leases; where IAS 17 is the old standard which was replaced by IFRS 16. The key difference between IAS 17 and IFRS 16 is that根据旧标准(IAS 17)操作leases are not capitalized whereas they are considered as capitalized assets and recorded in thebalance sheetunder IFRS 16.

内容
1.Overview and Key Difference
2.What is IAS 17
3.What is IFRS 16
4.Side by Side Comparison – IAS 17 vs IFRS 16
5.概括

What is IAS 17?

该标准规定了识别和后续披露要求的准则leases（一方协议将土地，建筑等租给另一方）。租赁中的“承租人”是租用资产的政党，而“出租人”是授予租约的政党。

租赁的分类取决于它是否是finance lease or an operating lease.

Accounting treatment for a finance lease

• At the beginning, the leased asset should be recognized as anasset由承租人。承租人应向出租人支付财务费用，以未偿债务的租约持续利率。Depreciationis charged based on the company policy, and the asset should be depreciated over the shorter of the lease term or the estimated life of the asset.
• At the beginning of the lease term, the lessor should recognize the finance lease as a receivable in thebalance sheet, and the subsequent interest received as finance income.

Accounting treatment for an operating lease

• Here, the lease payments are recognized as an expense and recorded in the收入证明generally on astraight-line basis(equal installments paid every year). There will not be any corresponding entries in the balance sheet regarding the lease. Thus, an operating lease is also referred to as an ‘off balance sheet’ element
• The lessor should recognize the payment received as lease income.

The drawback of not recognizing the lease in the balance sheet is that this provides the users of financial statement an inaccurate account of a company’s outstanding expenses. Further, it does not allow comparisons between companies that buy assets and ones that lease assets. This limitation is been addressed under IFRS 16.

什么是IFRS 16？

Under IFRS 16 all leases, the operating leases are also capitalized and recorded in a similar manner to finance leases irrespective of whether finance or operating will be treated similarly. Here, the main argument is based on the ‘Right of Use’ (ROU) where the assets are recognized in the balance sheet if they are being used to generate economic benefit.

IAS 17和IFRS 16有什么区别？

IAS 17与IFRS 16
IAS 17 is developed by International Accounting Standards Committee.	IFRS 16由国际会计标准委员会开发。
承认租赁
金融leases are recognized as assets and operating leases are recognized as expenses.	All leases are recognized as assets.
重点
The focus is on who bears the risks and the rewards of the lease	The focus is on who has the right to use the asset.

摘要 - IAS 17 vs IFRS 16

The difference between IAS 17 and IFRS 16 provides a sound example of how accounting treatment for various inputs and outputs in a business is subjected to change over time when new standards become available making the old ones of limited use. New standards are developed in order to evade drawbacks of old ones. Development of IFRS 16 to allow capitalization is an example for the same where more accurate information can be presented to users of financial statements.

Reference:
1. Gholipanah, Pari. “Difference Between IAS and IFRS.” Web log post. Linkedin. N.p., n.d. Web. 8 Feb. 2017.
2.亨德里，瑞安。“ IAS 17和IFRS 16之间的差异：租赁会计如何改变。”神经。N.P.，N.D。网络。2017年2月8日。
3.”IAS Plus.” IAS 17 – Leases. N.p., n.d. Web. 08 Feb. 2017.
4.”IFRS 16租赁：实施。”IFRS 16租赁：实施。N.P.，N.D。网络。2017年2月8日。