当前位置: X-MOL 学术Pacific Accounting Review › 论文详情
Our official English website, www.x-mol.net, welcomes your feedback! (Note: you will need to create a separate account there.)
Accounting for leases – lessons from COVID-19
Pacific Accounting Review Pub Date : 2021-06-02 , DOI: 10.1108/par-09-2020-0186
Alan Teixeira

Purpose

The International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have given relief to lessees in response to the coronavirus (COVID-19) pandemic. However, it is not clear why any relief from the requirements in International Financial Reporting Standards (IFRS) or the Accounting Standards Codification (ASC) should be necessary. The purpose of this paper is to highlight weaknesses in how the IASB and FASB developed their leases Standards, and why those Standards are not robust enough to cope with a shock to the economic system.

Design/methodology/approach

The COVID-19 relief suspends some features of the leasing requirements rather than changing them. What if other economic or regulatory events cause the same circumstances to arise?

Findings

Have COVID-19 exposed weaknesses in the leasing standards that should have been avoided when they were developed or is COVID-19 the problem?

Originality/value

Analysis of actual board discussions and staff papers is unusual and provides insights into the standard-setting process.



中文翻译:

租赁会计——来自COVID-19的教训

目的

国际会计准则委员会 (IASB) 和财务会计准则委员会 (FASB) 已为应对冠状病毒 (COVID-19) 大流行的承租人提供救济。然而,不清楚为什么需要对国际财务报告准则 (IFRS) 或会计准则编纂 (ASC) 的要求进行任何减免。本文的目的是强调 IASB 和 FASB 在制定租赁准则的过程中的弱点,以及为什么这些准则不够健全以应对经济体系的冲击。

设计/方法/方法

COVID-19 救济暂停了租赁要求的某些特征,而不是改变它们。如果其他经济或监管事件导致相同情况出现怎么办?

发现

COVID-19 是否暴露了在制定租赁标准时本应避免的租赁标准中的弱点,还是 COVID-19 是问题所在?

原创性/价值

对实际董事会讨论和员工文件的分析是不寻常的,它提供了对标准制定过程的见解。

更新日期:2021-06-02
down
wechat
bug