An Empirical Study on the Measurement of Finance Leasen Transactions
Project/Area Number |
20530418
|
Research Category |
Grant-in-Aid for Scientific Research (C)
|
Allocation Type | Single-year Grants |
Section | 一般 |
Research Field |
Accounting
|
Research Institution | Mejiro University |
Principal Investigator |
YAMADA Keiichi Mejiro University, 経済学部, 准教授 (80341741)
|
Project Period (FY) |
2008 – 2010
|
Project Status |
Completed (Fiscal Year 2010)
|
Budget Amount *help |
¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
Fiscal Year 2010: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2009: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2008: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
|
Keywords | ファイナンス・りース取引 / 解約不能のオペレーティング・りース取引 / 借手 / 貸手 / 自動東販売 / 残価設定販売聖リース取引 / ファイナンス・リース取引 / 解約不能のオペレーティング・リース取引 / 自動車販売 / 残価設定販売型リース取引 / 解約約不能のオペレーティング・リース取引 / 収益の認識 / 測定モデル / 顧客対価モデル |
Research Abstract |
The purpose of thispaper is (1) to examine the validity of existing methods for measuring a sales-type lease transactions with residual value, from the standpoint of the lessor, described in the "Lease Accounting Standards of Japan," and (2) to propose valid methods for measuring a sales-type lease transactions with residual value. (1) Under finance leases and non-cancellable operating leases, The lease payment receivable should be treated as the receipt of the principal and finance incomes. (2) The selling Profit should be calculated on the part of the right to use a leased asset that has less residual value.
|
Report
(4 results)
Research Products
(7 results)