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吴超 Cassie · 2022年08月07日

债券和lease中现金流的确认

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。

1 个答案

Kiko_品职助教 · 2022年08月08日

嗨,努力学习的PZer你好:


你思考的很对,这里其实后面课程何老师会补充上这一点,就是我们在比较的时候,为了简化我们都默认为遵守USGAAP。这样才能方便我们比较,如果考虑IFRS你说的那类情况,那么interest可以归类为CFO或者CFF,这样就没办法直观比较了。

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