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In recent years, the movement towards international convergence of accounting standards is accelerating by the globalization of a securities market. In such a situation, the argument on the lease accounting standard revision which takes international harmonization of the accounting for leases into consideration has been activating internationally. The purpose of this paper is to examine the new approach of the lease capitalization proposed by G4+1 which attracts attention in the international trend of lease accounting standard revision. The proposal of G4+1 will have a great influence, when exploring the framework of the accounting for leases, because it contains a possibility of building the common theoretical basis for international harmonization of the accounting for leases. Therefore, the detailed examination about the validity of the framework which G4+1 presents is required. |
