FRS 116 Leases and its Tax Implications 《财务报告准则第116号》租契及其税务影响 FRS 116 LEASE ACCOUNTING CHANGES 《财务报告准则第116号》租赁会计变更 There is good news for lessors – lessor accounting is substantially unchanged from current accounting. 对于出租人来说，有一个好消息——出租人的会计核算与现行会计核算基本保持不变。 Lessees, on the other hand, bear the brunt of the changes as most leases will now be recognised on their balance sheets as a right-of-use […]
