The Measurement of the Current Portion of the Long-Term Lease Obligations--Some Evidence from Practice.
研究长期租赁负债中流动与非流动部分的报告方法，发现现值变动法在实务中占主导，且改用下一年付款现值法调整报表数字不影响公司财务指标排名，暗示美国财务会计准则委员会无需为此发布指南。
Abstract ABSTRACT: There are currently no definitive guidelines for reporting the current and noncurrent portions of lease obligations. Two possible approaches to this problem of allocation-the change in present value approach and the present value of the next year's payments approach--have been identified by Swieringa [1984]. This article addresses two aspects of this financial reporting issue. First, evidence is presented to show that the change in present value approach appears to be dominant in current financial reporting practice. Second, it is shown that adjustment of the reported financial statement numbers to those that would be obtained by the present value of the next year's payments approach does not affect the ranking of companies by a number of financial measures. These results suggest that the issuing of guidelines for reporting the current and noncurrent portions of lease obligations by the FASB is not warranted.