经营租赁和融资租赁

dontknow1987

In IAS 17 Leases, there are some issues arise in lease agreement where an asset is held on a finance lease and then it is all or partially sub-let to another party on identical terms and conditions. The main issue is that whether the lead entity should recognize the finance leases on a gross basis in its accounts or whether it should net off the transactions in its accounts.
In accordance with IAS 39 Financial Instruments: Recognition and Measurement, the entity should look at the de-recognition requirements, the treatments made should depend on the terms of the individual transaction. If the two transactions are separate to the extent that the lead entity is liable to pay its rentals under the head-lease regardless of whether it actually receives its sub-lease rentals, then the de-recognition requirements will not be met and it will need to account for the two leases on a gross basis.
Contingent rent is paid as part of lease payments but is not fixed or agreed in advance at the inception of lease rather the amount to be paid is dependent on some future event. Under IAS 17, contingent rents are excluded from minimum lease payments and are accounted as expense/ income in the period in which they are incurred/ earned.
IASB is preparing a standard that may clarify and change some of the above aspects of lease accounting. The current models leas to a lack of comparability and undue complexity, because of the distinction between finance and operating leases.