新 리스회계기준에 따른 해운사 리스부채 인식 및 정책적 과제

초록

[Purpose] The purpose of this study is to discover possible problems that may arise when applying the new lease accounting standards to shipping companies, and to suggest policy implications so that companies can minimize uncertainty when applying accounting standards and contribute to the development of the shipping industry. [Methodology] The new lease accounting standards, supervisory guidelines from the Financial Supervisory Service, and literature studies related to the shipping industry were conducted. Also interviews and seminars were conducted with people in charge of the shipping industry, and issues related to the application of the new lease accounting standards were analyzed through analysis of shipping companies’ transactions and accounting. [Findings] When the new lease accounting standards are applied, shipping companies’ burden of lease liabilities mainly comes down to the issue of determining the ‘lease period’ and the economic substance of the possibility of exercising the extension option. There are concerns about increased uncertainty and weakening of competitiveness in the shipping industry as no clear interpretation guidelines are provided. [Policy Implications] In interpreting and applying the current lease accounting standards to the shipping industry, cooperation and institutional support from related agencies are required. It is necessary to seek specific policy alternatives through continuous discussion between the financial authorities and stakeholders in the shipping industry.

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