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Chinese Airlines’ Differences of Accounting Treatment Methods between Current Standards and the Latest International Accounting Leasing Standards: A Case Study of China Eastern Airlines

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DOI: 10.23977/eeim.2018.043


Chaoyu Lu

Corresponding Author

Chaoyu Lu


The promulgation of the latest international leasing standards has led to the merger of operating leases and financial leases, and requires the management of operating lease assets to be included in the table. The IFRS16 is about to take effect, which will have a significant impact on companies with large operating lease assets. At the same time, accounting treatment will also change, and relevant enterprises and industries should take measures to respond positively.


Accounting Treatment Comparison, China Eastern Airlines, Ifrs16

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