해상선체용선거래상 임차인 도산시의 용선계약의 취급에 관한 연구

• 영문명: A Study on the Treatments of Bareboat Charter for Lessee's Insolvency under Ship Chartering Transactions
• 발행기관: 한국해양비즈니스학회
• 저자명: 한낙현(Nak Hyun Han)
• 간행물 정보: 『해양비즈니스』제32호, 129~160쪽, 전체 32쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2015.12.30

영문 초록

This study aims to analyse the treatments of bareboat charter for bankruptcy of lessee under ship chartering transactions. A bareboat charter is a contract for the use of a ship whereby the lessee is in complete possession, control, and command of the ship. If the owner is found to be a secured lender, the owner can claim the benefit of his preferred mortgage in the bankruptcy case, which will be impacted by his perfection status. The only generally acknowledged financial leasing agreement in use by the shipping industry is the bareboat charter party where substantially all the risks and rewards are transferred to the lessee who effectively becomes the “owner” of the ship for all operational and trading matters. Leases can be used to transfer ownership of the leased asset, and they can be used to transfer some or all of the risks normally associated with ownership. The financial reporting challenge is to have the economic substance of the transaction dictate the accounting treatment. The guidance on lease accounting under IFRS is not as fully elaborated as is that provided under certain national GAAP, consistent with the somewhat more “principles-based” approach of the international standards. Even applying such an approach, however, IFRS still does not result in the capitalization (treatment as assets and related debt) of all lease arrangements, and variations can be made to lease terms that can achieve operating treatment, which is often desired by lessees.

목차

Ⅰ. 서론

Ⅱ. 회계상의 구분과 법률상의 개념

Ⅲ. 선체용선계약상 임차인 도산시의 취급

Ⅳ. 금융 처리와 임대차 처리의 시사점

Ⅴ. 결론

참고문헌

Abstract

키워드

선체용선계약 국제회계기준 금융리스 운용리스 bareboat charter IFRS financial leasing operating treatment