NO.PZ2019120301000011
问题如下:
Under US GAAP, a lessee’s accounting for a long-term finance lease after inception will include:
选项:
A.
recognizing a single lease expense.
B.
recording depreciation expense on the right-of-use asset.
C.
increasing the balance of the lease liability by a portion of the lease payment.
解释:
B is correct.
A lessee’s accounting for a long-term finance lease under US GAAP and after lease inception includes recording depreciation expense on the right-of-use asset, recognizing interest expense on the lease liability, and reducing the balance of the lease liability for the portion of the lease payments that represents repayment of the lease liability. A lessee’s accounting for an operating lease under US GAAP and after lease inception will recognize a single lease expense, which is a straight-line allocation of the cost of the lease over its term.
用effective interest rate method对债券进行会计处理的时候,会计准则认为coupon的流出是CFO的流出,分析师认为应该分为interest(CFO的流出)和principal(CFF的流出),想问一下这里为什么不用区分IFRS和US GAAP,这里和lease中的现金流的确认有点混淆,麻烦老师讲解一下。