13 3月 essay代写：AYB200财务会计
在2005年，美国证券交易委员会(SEC)评估美国上市公司可能有大约1.25万亿美元的表外租赁(Beattie et al.， 2010)。针对租赁负债信息不准确的问题，IASB和FASB首先成立了一家合资企业，开发租赁记账业务。为了实现这一目标，IASB和FASB确认，租赁资产的客户(承租人)必须区分来自这些租赁的资产和负债。这是因为在租赁开始时，承租人获得了在一个阶段使用资产的权利。并在费用发生后一段时间内，承担建立租赁费用的责任。与这一观点相反，租赁交易在很大程度上没有被计入承租人的资产负债表，而资产负债表与租赁会计需求相关(Singh, 2010)。省略信息的含义因企业、地区和企业之间的不同而有所不同。另一方面，对许多公司来说，会计资产和财务杠杆的影响是显著的。资产负债表中没有关于租赁的信息，这说明金融家和分析师没有能力对公司进行适当的评估，因为这些公司在租赁资产的公司中有购买资产的贷款，而没有进行任何调整。
IASB制定了一个最新的租赁标准，IFRS 16，取代了ias17的租赁(普华永道，2014)。国际会计准则委员会与财务会计准则委员会就这一合资企业进行了合作。财务会计准则委员会预期会发出最新的租契标准。从2019年1月1日起，公司必须使用IFRS 16。公司可以选择在那一天之前实现IFRS 16，但前提是它也实现了IFRS 15——来自与客户的合同的收入。
In the year 2005, the US Securities and Exchange Commission (SEC) assessed that US public firms might have around US$1.25 trillion of off balance sheet leases (Beattie et al., 2010). Reacting to issues regarding the inadequacy of precision of information regarding lease liabilities, the IASB as well as the FASB started with a venture to develop the book-keeping for leases. To fulfil this goal, the IASB and the FASB confirmed that a client (lessee) leasing assets has to distinguish assets and liabilities coming up from those leases. This is for the reason that at the beginning of a lease, a lessee acquires the right to utilize an asset for a phase. And in case the expenses are made after a while, sustains a liability to build lease expenses. Opposing to that observation, largely the leasing deals were not accounted on a lessee’s balance sheet pertaining preceding lease accounting needs (Singh, 2010). The implication of the omitted information differed by business and area and among firms. On the other hand, for a lot of firms, the impact on accounted assets and financial leverage had been significant. The nonexistence of information regarding leases in the balance sheet depicted that financiers and analysts were not capable of appropriately evaluating firms, which have a loan to purchase assets among those that lease assets, devoid of any adjustments being made.
Summary of the evolution and outcomes of the joint FASB/IASB ‘Lease Project’
The IASB has created a latest Leases Standard, IFRS 16 that overtakes IAS 17 Leases (PricewaterhouseCoopers, 2014). The IASB operated in cooperation with the FASB on this venture. The FASB anticipates issuing its latest Leases Standard. It is mandatory for a corporation to make use of IFRS 16 from 1st January 2019. A corporation can opt for making implementing IFRS 16 prior to that day, however just if it implements IFRS 15 – Revenue from Contracts with Customers, too.
The IASB and the FASB have achieved the matching endings in numerous territories of bookkeeping for lease, together with obliging leases to be accounted for on the position statement, how to characterize a lease and how lease liabilities are calculated. Additionally, the IASB and the FASB mutually consented for significantly carrying forward the past lesser reporting needs. Yet, for a few leases, the IASB and the FASB have achieved distinctive decisions regarding the acknowledgment and disclosures of costs identified with leases in the P&L accounts and of cash movements in the cash flow statements (Bauman and Richard, 2016).