售后租回会计处理比较

一、CAS

1、将售后租回认定为融资租赁

售价与资产账面价值之间的差额应当予以递延，并按照该项租赁资产的折旧进度进行分摊，作为折旧费用的调整。

这时，此次交易的实质是有担保的长期借款。

借：现金（银行存款）

贷：融资租赁负债

借：固定资产

贷：递延收益

2、将售后租回认定为经营租赁

售价与资产账面价值之间的差额应当予以递延，并在租赁期内按照与确认租金费用相一致的方法进行分摊，作为租金费用的调整。但是有确凿证据表明售后租回交易是按照公允价值决定的，售价与资产账面价值之间的差额应当计入当期损益。

二、IAS

1、Transfer of the asset is a sale

(1)The seller-lessee shall measure the right-of-use asset arising from the leaseback at the proportion of the previous carrying amount of the asset that relates to the right of use retained by the seller-lessee. Accordingly, the seller-lessee shall recognize only the amount of any gain or loss that relates to the rights transferred to the buyer-lessor.

这里的规定很笼统，销售承租人应当依据租赁资产之前的账面价值确认使用权的价值，并且根据让渡给购买出租人的权利来确认损益。

The buyer-lessor shall account for the purchase of the asset applying applicable standards, and for the lease applying the lessor accounting requirements in this standard.

对于购买出租人来说，这笔交易被分为购买资产和出租资产，分别按照相应的准则做账。

(2) If the fair value of the consideration for the sale of an asset does not equal the fair value of the asset, or if the payments for the lease are not at market rates, an entity shall make the following adjustments to measure the sale proceeds at fair value:

(a) Any below-market terms shall be accounted for as a prepayment of lease payments; and

(b) Any above-market terms shall be accounted for as additional financing provided by the buyer-lessor to the seller-lessee.

分析：所以当这笔交易的售价或者租金没有按照公允价值交易时，售价高出公允价值的部分视为贷款，售价低于公允价值的部分视为预付的租金（从而之后的租金减少）。此部分的处理可以参照中国会计准则中的经营租赁部分。

2、Transfer of the asset is not a sale

The seller-lessee shall continue to recognize the transferred asset and shall recognize a financial liability equal to the transfer proceeds.

这时，此交易适用于IFRS9金融工具。销售租回方继续确认租赁资产，并且确认等于卖价金融负债。

The buyer-lessor shall not recognize the transferred asset and shall recognize a financial asset equal to the transfer proceeds.

购买出租方没有在实质上获得该资产，所以在报表不确认该出租资产，但确认等于买价的金融资产。

三、US.GAAP

1、Substantially all

If the present value of fair rental payments is equal to 90% or more of the fair value of the asset sold, the seller-lessee is presumed to have retained substantially all the rights to use the sold property. If it meets at least one of the criteria for capital lease, leaseback is regarded as capital lease and any profit on the sale is deferred and amortized in proportion to amortization of the leased asset.

这一部分的融资租赁和中国准则相同，递延收益在以后年度摊销。

If the leaseback is classified as an operating lease, any profit on the sale is deferred and amortized over the lease term in proportion to gross rental charges. Any loss on the sale would also be deferred.

在经营租赁的情况下，收益和损失都需要递延，并在租赁期进行摊销。但是如果公允价值低于账面价值形成的损益，需要立即计入当期损益。

2、Minor

If only a minor portion of the rights to use are retained by the seller-lessee, the sale and the leaseback are accounted for separately.

如果售后租回的最低租赁额的现值小于或等于资产公允价值的10%，那么销售和出租则分别计量。但是如果租金不是按照市场价格约定的，那么销售的损益需要调整（并在以后年度递延）使得租金回到市场正常水平。

3、More than minor but less than substantially all

Any excess profit on the sale is recognized on the date of the sale. For operating lease, the excess profit is the portion of the profit that exceeds the present value of the minimum lease payments including the gross amount of the guaranteed residual value. For capital lease, the excess profit is the portion of the profit that exceeds the recorded amount of the leased asset.

分析：这种情况下，损益在销售当天就确认。但是租赁方式不同，损益的确认方式也就不同。实质性的经济损失（公允价值<账面价值）需要立即确认，但是人为的损失（售价<账面价值<公允价值）应该递延并且摊销。

参考文献

【1】《中国会计准则第21号-租赁》电子版

【2】INTERNATIONA FINANCIAL REPROTING STANDARD No.16 LEASE

【3】WILEY GAAP 2017-interpretatio-Joanne M. Flood 电子版

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