NDLI: Bilanzwirksamkeit und -unwirksamkeit von Leasingverhältnissen aus Sicht der empirischen Forschung

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Bilanzwirksamkeit und -unwirksamkeit von Leasingverhältnissen aus Sicht der empirischen Forschung

Content Provider	Springer Nature Link
Author	Fülbier, Rolf Uwe Fehr, Jane
Copyright Year	2013
Abstract	Der vorliegende Beitrag zeigt Entwicklung und Stand der empirischen Forschung zur Frage der Bilanzwirksamkeit und -unwirksamkeit von Leasingverhältnissen auf und untersucht die Konsequenzen für die gegenwärtig diskutierte Reform der IFRS- und US-GAAP-Leasingbilanzierung. Die Forschung vermag zu zeigen, dass sich bilanzunwirksame Leasingverhältnisse (Operating Leasing) gerade in leasingintensiven Branchen erheblich auf die wirtschaftliche Lage der Leasingnehmer auswirken. Substitutions- und Kapitalstruktureffekte bei Einführung der teilweisen Bilanzwirksamkeit (Finanzierungsleasing) in den 1970er und 1980er Jahren lassen erkennen, dass die Leasingnehmer die bilanzunwirksame Behandlung präferieren. Wahrnehmungsunterschiede zwischen Operating Leasing und Finanzierungsleasing können auf Adressatenseite belegt werden. Allerdings gibt es auch Anzeichen dafür, dass sich diese Unterschiede mit dem zunehmenden Grad der Professionalisierung auf Adressatenseite nivellieren und dass Märkte durch das Operating Leasing nicht per se fehlgeleitet werden. Vor diesem Hintergrund erscheint die gegenwärtige Leasingbilanzreform zumindest nicht zwingend.This paper presents the development and status of empirical research on the question of on- versus off-balance-sheet accounting for leases and examines the implications for the currently debated reform of IFRS and US-GAAP lease-accounting. Research findings show that off-balance-sheet leases (operating leases) affect the economic situation of lessees substantially, especially in lease-intensive industries. Substitution and capital structure effects, especially during the introduction of partial on-balance-sheet accounting for (finance) leases in the 1970s and 1980s, indicate that lessees prefer the off-balance-sheet treatment. Studies addressing the main users of financial statements also demonstrate a differentiated perception of operating and finance leases. However, these differences seem to vanish if users are more professional. So, markets’ perception is not distorted by operating leases per se and there seems to be no sufficiently compelling case for the current lease accounting reform.
Starting Page	207
Ending Page	242
Page Count	36
File Format	PDF
ISSN	03449327
Journal	Journal für Betriebswirtschaft
Volume Number	63
Issue Number	4
e-ISSN	1614631X
Language	German
Publisher	Springer Berlin Heidelberg
Publisher Date	2013-10-19
Publisher Place	Berlin, Heidelberg
Access Restriction	Subscribed
Subject Keyword	Leases Operating lease Lease accounting Off-balance sheet approach Right-of-use approach IFRS US-GAAP Constructive capitalization IAS 17 Business/Management Science
Content Type	Text
Resource Type	Article
Subject	1400/1401 Strategy and Management

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