@article{oai:oiu.repo.nii.ac.jp:00000349,
 author = {高橋, 泰代 and タカハシ, ヤスヨ and Takahashi, Yasuyo},
 issue = {1},
 journal = {国際研究論叢 : 大阪国際大学紀要, OIU journal of international studies},
 month = {Oct},
 note = {P(論文), In IAS17、leases are classified as finance or operating、based on specified criteria. A lease which transfers substantially all of the benefits and risks of ownership to the lessee is reported as a finance lease. Other leases are accounted for as operating leases.
 Under new Japanese accounting standards for leases、finance leases that seem to transfer ownership of the leased property to the lessee are to be capitalized、while other finance leases are permitted to be accounted for as operating lease transactions if certain capitalize information is disclosed in the note to the lessee's financial statements. The disclosure requirements of these new standards are being applied on a step-by-step basis beginning with fiscal years starting on or after April 1 1996 with full implementation expected for fiscal years starting on or after April 1 1998.
 This paper considers the difference between Japanese accounting standards for leases and IAS17.},
 title = {国際会計基準と我が国におけるリース資本化の動向　－ リース賃借人側の処理を中心として －},
 volume = {16},
 year = {2002},
 yomi = {タカハシ, ヤスヨ}
}