NO.PZ2019120301000007
问题如下:
Beginning with fiscal year 2019, for leases with a term longer than one year,lessees report a right-to-use asset and a lease liability on the balance sheet:
选项:
A.only for finance leases.
only for operating leases.
for both finance and operating leases.
解释:
C is correct.
Beginning with fiscal year 2019, lessees report a right-of-use asset and a lease liability for all leases longer than one year. An exception under IFRS exists for leases when the underlying asset is of low value.
可以理解成“因为出现ROU, 因此可以判定是在IFRS下,IFRS是不分finance 和operating的” 吗?