租赁会计
ASC 842对承租人的协助
房地产租赁, 设备, and a range of other products is an important activity for many organizations. 事实上, leasing can be an incredible resource to those unwilling or unable to take on the risk of full ownership of an asset. 不幸的是, the lease guidance in effect prior to 2016 has been heavily criticized for failing to meet the needs of financial statement users - particularly when long-term operating leases were in question.
在回应, the Financial 会计 Standards Board (FASB) issued the 会计 Standards Update (ASU) 2016 - 02年的租约 (话题842)——也被称为ASC 842——在2016年. 从那时起, 公共事业单位, 非营利性实体, and employee benefit plan sponsors required to file with the Security Exchange Commission were made to adjust the way they account for their leases. 现在轮到私营公司了.
This comprehensive lease accounting resource center is designed to provide you with greater insight into ASC 842 as well as solutions to help you adopt the new guidance and maintain accounting standard compliance. Keep scrolling through this site to discover more helpful lease accounting aids. 同时，如果你有什么问题， 你可以伸出援手 对意图 & 联营公司租赁会计工作小组随时待命!
Answers To Your 租赁会计 Standard Frequently Asked Questions (FAQs)
如果您租赁资产，您将受到影响
如果你目前(或计划)租赁资产，如房地产, 飞机, 汽车, 以及建筑和制造设备, 是的, 会计 Standards Codification 842 will impact the way you account for your leases. If your organization is the holder of a lease asset, you are considered a lessee. 像这样, you will be required to recognize the assets and liabilities for leases with terms greater than 12 months and the rights and obligations created by those leases on the balance sheet.
是租赁还是不是租赁?
符合新标准的租赁:
- 它必须是实物资产.
- 您必须有权控制或使用该资产.
- 必须显式或隐式地标识资产.
例子包括(但不限于)办公室租金, 影印机, 计算机和服务器, 车辆, 和设备. Examples of what is typically not considered a lease under this new standard are software subscriptions, 无形资产租赁, 勘探或使用不可再生资源的租赁, 以及库存或在建资产的租赁.
Some judgment will be necessary for analyzing existing leases and implementing the new standard. The good news of a judgment-based standard is that the facts behind your contracts drive the numbers on your financial statements, rather than implementing hardline accounting rules that may not apply to every circumstance.
Keep in mind that this analysis and interpretation increase the time it will take to implement the new standard -which is why you should act now.
将会有很多事情需要考虑
如你所料, implementing the new lease standard means you will change how you think about and account for individual leases. 还有一些额外的注意事项需要记住.
债务契约
改变会计方法并不会改变你的组织, but it can affect the way your financial results are viewed by outside parties. In particular, adding significant lease liabilities can impact your compliance with debt covenants. It's critical that you get a handle on the potential impact and start conversations with your bank as early as possible.
选举政策
The new lease standard requires organizations to make policy decisions about how they will handle leases. Many of these policies make implementation easier but often will result in a larger asset and liability on the books. Early on, your organization needs to review and decide on the policies that are right for you.
过程 & 控制
在大多数组织中, 经营租赁决策相当分散, 尤其是涉及多个地点的时候. The new lease standard requires these decisions to be documented and available for accounting, 这就引入了对新系统的需求, 流程, 和控制. The good news is that organizations are often finding efficiencies and cost savings with this new approach.
我们如何提供帮助
There are many complexities to implementing the new lease standard and we are more than happy to help with the process. Below are some ways we can help you along in your lease accounting implementation journey.
我们如何提供帮助建议
作为您的会计师事务所和值得信赖的顾问, we are always available to answer your questions on the process or lease standard interpretation. Implementing the standard will take a significant amount of work and collaborating can ease that burden.
系统
Given the complexity involved in capturing and controlling accurate data, 计算月度日记账分录, and creating the required footnote disclosure for financial statements, 我们强烈建议您寻找软件解决方案, 如 LeaseCrunch，以追踪您的租赁组合. 意图 & 比较靠谱的赌博软件 is working hand-in-hand with LeaseCrunch to make the lives of our clients easier. Click here, or the LeaseCrunch logo below to learn more about simplified lease accounting.
团队的补充
认识到实施新标准所涉及的努力, 我们有经验丰富的, 训练有素的团队随时准备帮助您收集, 分析, 然后输入租赁数据, so you are able to implement the new lease standard in a timely manner.
外包
Some organizations would prefer to focus on their core business applications and leave this sort of work to the experts. 类似于你的固定资产计划, please let us know if you would like us to maintain your lease portfolio on an ongoing basis.
下一个步骤
With the time and work required to implement the new lease standard, 我们强烈建议你们尽快采取行动. 评估是很重要的:- 租赁组合的规模和复杂程度.
- The strength and current centralization of your 流程 for leases.
- The policy elections that you will select for the new lease standard.
- 实施过程的范围.