Impact analysis of the new lease accounting standard on Financial Statements
| Project/Area Number |
26380619
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Senshu University |
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Principal Investigator |
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| Project Period (FY) |
2014-04-01 – 2017-03-31
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| Project Status |
Completed (Fiscal Year 2016)
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| Budget Amount *help |
¥3,380,000 (Direct Cost: ¥2,600,000、Indirect Cost: ¥780,000)
Fiscal Year 2016: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
Fiscal Year 2015: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2014: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
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| Keywords | リース取引 / リース会計基準 / リース会計 / 資本化 / オンバランス / 使用権モデル / リース |
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| Outline of Final Research Achievements |
As a result of revising the accounting standards for leases, the future lease payments related to the operating lease, which was previously disclosed as off-balance sheet, will be capitalized. We examined that it will be about four times the amount related to finance lease which is recognized in the Balance Sheet in the case of Japanese companies. Although it is estimated that it will be considerably affected by industries of air/marine transportation, construction, real estate, rubber products, retail trade, and finance/insurance, but from the viewpoint of external users, it is expected to lead to improvement of financial information. We also examined that in light of the experience of introducing two lease accounting standards in Japan, if alternative accounting options that can avoid capitalization are introduced in the national standard at the convergence, the number of companies to be capitalized will sharply decrease.
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Report
(4 results)
Research Products
(5 results)
