리스회계처리 방법이 재무제표에 미치는 영향에 관한 사례연구

[Purpose]The purpose of this study is to analyze the impact on companies’ financial statements when they enter into contracts using the operating lease method and the financial lease method to procure tangible assets. [Methodology]This study selects companies for verification and categorizes them into two groups：those that enter into contracts using the operating lease method (Method 1) and those that use the financial lease method (Method 2). It then applies the respective accounting treatments for operating leases and financial leases to assess their impact on the income statement and financial statements. [Findings]The International Accounting Standards Board (IASB) introduced IFRS 16, which classifies all lease contracts as financial leases to promote accounting consistency. However, this study concludes that the revision may not have been made with full consideration of the fact that operating lease accounting treatment is more advantageous to a company’s financial statements than financial lease accounting treatment. [Implications]This study analyzes the impact of lease accounting on financial statements through real case studies, clearly identifying its specific effects on the income statement and balance sheet. Based on these findings, the study contributes by systematically presenting various financial implications that should be considered in future revisions of lease accounting standards.