今年，财务会计准则委员会（FASB）和国际会计准则委员会（IASB）回顾他们的租赁会计准则。

The Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) are reviewing their guidelines on lease accounting this year.

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本文具体分析了租赁会计准则的历史细节以及发生的具体变化，以及为什么FASB和IASB正在寻求更新当前的标准。

It details the history of lease accounting for them, changes that have occurred since the original guidelines were issued, and why the FASB and IASB are looking to update the current standards.

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《企业会计准则——租赁》于2001年1月18日正式发布，并于2001年1月1日起在我国所有企业履行。

Charter: enterprise Accounting Principle "was issued on January, 18, 2001 and enforced in all Chinese enterprises from January, 1, 2001."

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《企业会计准则——租赁》于2001年1月18日正式发布，并于2001年1月1日起在我国所有企业履行。

Charter: enterprise Accounting Principle "was issued on January, 18, 2001 and enforced in all Chinese enterprises from January, 1, 2001."

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