随着现行租赁会计准则对租赁业务指导的局限性日益凸显,各方呼吁对其进行改革。本文在国际会计准则理事会新颁布的IFRS16的背景基础上对其进行介绍分析,探讨了其可能产生的影响和问题。 With the current leasing accounting guidelines for the rental business guidance has become increasingly prominent limitations, all parties called for their reform. Based on the background of IFRS16 newly promulgated by the International Accounting Standards Board, this article analyzes and analyzes its possible impact and problems.