국제회계기준 IFRS 16 리스의 도입과 BBCHP 도산법 실무 고찰

Abstract

The introduction of International Financial Reporting Standards (IFRS 16) has led to significant changes in lease accounting, resulting in changes in the overall financial statements of the industry. Beyond the distinction between existing finance and operating leases, assets and liabilities are accounted for all leases, and accounting standards are showing progress. This change in International Accounting Standards is in the provision of transparent financial information to follow real changes in up-and-coming behavior and to assist in healthy transactions and decision-making. Many officials from the business community are expected to adapt to and respond to the new standards. Consistent positions on commercial, tax and bankruptcy laws on finance leases are to consider the lessee as the owner of the finance lease. And BBCHP is only a part of the finance lease in accounting. However, with BBCHP being not considers as same as other financing lease in bankruptcy procedure, the practice has caused side effects. A study on potential developments on legal practices may need to be considered, as the commercial practices and accounting standards continue to develop. In this study, the changes in the accounting for the lease accounting in IFRS 16 and the aftermath of the shipping industry are discussed, along with practical views on the legal nature of financial leases, as well as explaining the accounting perspective on financial leases.