2016 Fiscal Year Final Research Report
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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| Keywords | リース取引 / リース会計基準 |
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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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| Free Research Field |
財務会計
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