Accounting for leases

The Ministry of Finance issued the accounting standards for leases business, which regulate the accounting methods under many situations of the financial leases of an enterprise?

财政部于2001年颁布租赁会计准则，详细规定了企业在融资租赁多种情况下所应该遵循的会计处理方法。

Accounting for Leases and Hire Purchase Contracts

租约和租购合同会计

Such report has won wide support since its appearance and has become the development direction for new standards of accounting for leases.

报告推出后得到了广泛的支持，成为新的租赁会计准则的发展方向。

The Developing Trend of International Accounting for Leases

国际租赁会计准则的发展趋势

Meanwhile, use its advanced experience for reference and point out our country leases the existing problem of the accounting standard, put forward some effective measure to improve and perfect the lease accounting standard of our country.

同时，借鉴其先进经验指出我国租赁会计准则存在的问题，并提出了一些完善我国租赁会计准则的有效措施。