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1、作者：奚荃 Tony Xi Email: 我对生物资产和房地产能否作为融资租赁 标的物的理解我对生物资产和房地产能否作为融资租赁 标的物的理解 作者：奚荃作者：奚荃 Tony Xi 在此特别感谢在本文章中提出帮助的朋友，和相关数据、资料、报告的提供方。读者 如有任何问题和宝贵意见请联系作者: 作者： 奚荃 Tony Xi Email: 作者：奚荃 Tony Xi Email: 概述 最近和同行在交流项目的时候，经常会有人问道，树木和苗圃是否可以做为融 资租赁的标的物呢？有的人回答：“当然可以了，这些东西都可以入固定资产啊，为 啥不行呢？”有的人说：“不行，我始终觉得树木进固定资产或者费用
2、不是很合 适”，咨询了会计界的人士，得到的回答是：“固定资产是消耗性的，但是树木等是 成长增值性，从重要性原则出发，将其作为一般的耗费摊入费用。如果以后公司出售 该树木，则作为营业外收支处理即可。”本人查了中国现行的会计准则，结果是一无 所获，失望啊。 到底谁的说法对呢？我也犯晕，突然想起当年曾经写过国际会计准则2009 年修订版方面的描述翻译，于是重新找了出来，果然收获颇丰，摘抄、整理了一 下，贡献给大家，供大家拍砖。如果您有好的想法，请 EMAIL 我，EMAIL 请见封页。 表示感谢！ 胖胖 2011 年 10 月于北京 作者：奚荃 Tony Xi Email: Internation
3、al Accounting Standard 17 国际会计准则 17国际会计准则 17（2009 年修订） Leases 租租 赁赁 Objective 宗旨 宗旨 1 The objective of this Standard is to prescribe, for lessees and lessors, the appropriate accounting policies and disclosure to apply in relation to leases. 本准则的宗旨是，为承租人和出租人规定应该用于融资租赁和经营租赁的适当的会计政策和披露。 Scope 范围 范围 2
4、This Standard shall be applied in accounting for all leases other than: 本准则应适用于一切租赁，除非是：本准则应适用于一切租赁，除非是： (a) leases to explore for or use minerals, oil, natural gas and similar non-regenerative resources; and 探测/开发或使用诸如矿物、石油、天然气和相类似的不可再生资源的租赁；以及 (b) licensing agreements for such items as motion pict
5、ure films, video recordings, plays, manuscripts, patents and copyrights. 诸如电影胶片、视频录像、剧本、文稿、专利和版权等项目的许可证协议。 However, this Standard shall not be applied as the basis of measurement for: 然而，本准则不应该应用在基于如下标准衡量的基础：然而，本准则不应该应用在基于如下标准衡量的基础： (a) property held by lessees that is accounted for as investment pr
6、operty (see IAS 40 Investment Property); 承租人拥有的属于投资性房地产的所有物 (b) investment property provided by lessors under operating leases (see IAS 40); 在经营性租赁情况下出租人提供的投资性房地产 (c) biological assets held by lessees under finance leases (see IAS 41 Agriculture); or 在融资租赁情况下承租人拥有的生物学性质的资产 (d) biological assets prov
7、ided by lessors under operating leases (see IAS 41). 在融资租赁情况下出租人提供的生物学性质的资产 胖胖时间：胖胖有点犯晕，不知道是饿的还是被鬼佬的英文打击了。首先要明 确啥是 Investment Property 和 Biological Assets，然后是怎样来处理。 胖胖趁老婆 不备吃了顿夜宵，开始奔向国际会计准则的 40 款和 41 款,在里面遨游起来。游了半 天，发现了些东东就上岸了，毕竟不是专业”打鱼”(会计)的。 作者：奚荃 Tony Xi Email: 首先是会计准则的 40 款对投资性房地产的定义，会计解释和胖胖的翻译
8、（蓝 色部分）： Investment property is property (land or a buildingor part of a buildingor both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital appreciation or both, rather than for: 投资性房地产是一种被持有(由业主或融资租赁情况下的承租人)的所有物 (土地或建筑 物，或建筑物的一部分，或两者兼有)用来赚取租金或用来资产升值，或两者兼有。但不包
9、 括 (a) use in the production or supply of goods or services or for administrative purposes; or 用于生产(类似于空客的组装厂房)；或商品的供应；或服务；或以行政管理(中国 叫写字楼)为目的；或 (b) sale in the ordinary course of business. 在正常商业情况下的销售(房地产) 5 Investment property is held to earn rentals or for capital appreciation or both. Therefore,
10、an investment property generates cash flows largely independently of the other assets held by an entity. This distinguishes investment property from owner-occupied property. The production or supply of goods or services (or the use of property for administrative purposes) generates cash flows that a
11、re attributable not only to property, but also to other assets used in the production or supply process. IAS 16 Property, Plant and Equipment applies to owner-occupied property. 8 The following are examples of investment property: (a) land held for long-term capital appreciation rather than for shor
12、t-term sale in the ordinary course of business. (b) land held for a currently undetermined future use. (If an entity has not determined that it will use the land as owner-occupied property or for short-term sale in the ordinary course of business, the land is regarded as held for capital appreciatio
13、n.) (c) a building owned by the entity (or held by the entity under a finance lease) and leased out under one or more operating leases. (d) a building that is vacant but is held to be leased out under one or more operating leases. (e) property that is being constructed or developed for future use as
14、 investment property. 9 The following are examples of items that are not investment property and are therefore outside the scope of this Standard: (a) property intended for sale in the ordinary course of business or in the process of construction or development for such sale (see IAS 2 Inventories),
15、 for example, property acquired exclusively with a view to subsequent disposal in the near future or for development and resale. (b) property being constructed or developed on behalf of third parties (see IAS 11 Construction Contracts). (c) owner-occupied property (see IAS 16), including (among other things) property held for future use as owner-occupied property, property held for future development and subsequent use as owner-occupied property, property occupied by employees (whether or not the employees pay rent at market rates) and owner-occupied property awaiting disposal. (d) dele
