| According to the current leasing accounting standards,the leasing business is classified into operating lease and financing lease according to the risk reward model,and the different accounting treatment methods are adopted.The operating lease is not included in the statement of the balance sheet,is to confirm the corresponding rent payment,with the characteristics of off-balance-sheet financing;The financing lease confirms the corresponding assets and liabilities according to the fair value and the present value of the minimum lease payment.However,with the outbreak of the financial crisis,the issue of external financing has gradually been paid attention to,for this reason,the International Accounting Standards committee and 2016 formally introduced a new lease criteria.In the new lease criteria,the most central change is the capitalization of operating leases,the separation of operating leases and financing leases,and the inclusion of all leases in the financial reporting scope(excluding items exempted),and the vast majority of leases will be recognized as the appropriate right to use assets and lease liabilities.This will have a huge impact on the industry.Because of its particularity,the retail industry needs to rent a large number of houses and buildings through the operating lease.Because of the high value of leasing scale and the subject of leasing,the introduction of new rules will make the scale of corporate assets and liabilities rise sharply.This paper compares the financial data of the enterprises before and after the implementation of the new criterion by qualitative method,and analyzes the changes brought about by the introduction of the new criterion from four aspects,such as capital structure,solvency,profitability and operating efficiency.And through the qualitative analysis of other aspects of the impact.Finally,according to the nature of the retail industry and the results of case analysis,from the criteria and industry level to propose new lease guidelines. |
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