The Impact of New Leasing Standards on the Sustainable Development Capacity of Huaxia Airlines and Its Countermeasures
The Ministry of Finance issued the newly revised Enterprise Accounting Standards No.21—Leasing in December 2018,which stipulates that enterprises listed both domestically and internationally will implement the new leasing standards from January 1,2019,and on-ly enterprises listed within China will officially implement the new leasing standards from January 1,2021.Huaxia Airlines,as a domestic listed company,began using the new leasing standards in 2021.The implementation of the new leasing standards will have a significant im-pact on the financial statement items of Huaxia Airlines,not only expanding its asset liability scale,but also increasing the financial expenses in the early leasing period.In order to achieve sustainable development of enterprises,they should fully understand the impact of the new leasing standards on them,and actively and quickly take action to adapt to new changes and new leasing standards.
New leasing standardsSustainable development capabilityHuaxia Airlines
万方数据
维普
