The impact of the new lease accounting standards on lessees' financial statements, taking listed companies in the cinema industry as an example
新租赁准则对承租人财务报表的影响——以影院类上市公司为例

摘要

2016年和2018年修订发布的IFRS 16和CAS 21，对承租人的会计处理规定发生了重大变化 。本文举例说明准则修订对承租人的财务报表所带来的影响，尤其是对承租人利润表中成本费用的“前高后低”的影响，然后以受新准则影响很大的影院行业为例，分析该行业涉及的租赁交易及其在新旧准则下的不同处理，再以A股上市公司中的影院类公司为例，分析实施新租赁准则对其资产负债表、利润表、现金流量表的影响，并提出相应的应对建议。

Abstract

In IFRS 16 and CAS 21, which were revised in 2016 and 2018, there were significant changes to the accounting for lessees. This paper exemplifies the impact of the revision of the lease accounting standards on the lessee's financial statements, especially the impact on the "high in the early period and low in the later period" of costs and expenses in the lessee's income statement, and takes the cinema industry, which is greatly affected by the new standard, as an example, and analyzes the leasing transactions involved in this industry and its different treatment under the old and new standards, and then takes the A-share listed companies in the cinema industry as an example, analyzes the impact of the implementation of the new lease accounting standard on their balance sheet, income statement, cash flow statement, and put forward corresponding countermeasures.