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減損会計基準がリース会計に与える影響(2) Effect of Leases by Impairment Accounting Standards (2) 吉田, 勝弘 ヨシダ, カツヒロ Yoshida, Katsuhiro "Accounting Standards Board of Japan (ASBJ) published ""Opinions of Impairment Accounting Standards"" in 2002 and ""Guidelines of Impairment Accounting Standards"" in 2003. This paper continues from ""Effect of Leases by Impairment Accounting Standards (1)"" (The Journal of Asahikawa University No. 57-58 Dec. 2004). The purposes of this paper are to survey the construction of impairment accounting, to clear that a book value of the non-transfer ownership finance leases is the amount of re-measurement. The efficiency of extraordinary depreciation as an impairment is not enough. The land is not the object of depreciation. Therefore, the land needs impairment accounting. The amount of impairment loss is calculated the difference of a book value and the recoverable amount. Usually the book value based on the cost price. Applying impairment accounting to the capital treatment (the transfer ownership finance leases), a book value is non-depreciated cost price. When the recoverable amount decrease than the book value, the difference becomes impairment loss. Applying impairment accounting to the rental treatment (the non-transfer ownership finance leases), a book value is present value of lease fee. When the recoverable amount decrease than amount of the present value, the difference becomes impairment loss. Under decreasing interest rates, to be applied impairment accounting to the rental treatment, it adds the difference to impairment loss. Therefore, it increases impairment loss. In addition, after impairment, the difference and lease fee offset each other. Impairment Accounting Standards will introduce fresh start measurements." 論文 Article 2005-06-30 jpn departmental bulletin paper https://aulib.repo.nii.ac.jp/records/506 AN00010679 02863863 旭川大学紀要 The journal of the Asahikawa University 59 45 60 https://aulib.repo.nii.ac.jp/record/506/files/KJ00004432757.pdf application/pdf 1.1 MB 2017-01-27