NO.PZ2019120301000271
问题如下：
Question
A company that prepares its financial statements according to IFRS leased a piece of equipment on 1 January 2020. Information relevant to the transaction is as follows:
Five annual lease payments of $25,000, with the first payment due 1 January 2020
Interest rate on similar company debt is currently 8%
The fair value of the equipment is $115,000
Useful life of the equipment is seven years
The company depreciates other equipment in the same asset class on a straight-line basis
The total expense related to the lease on the company’s 2020 income statement will be closest to:
选项：
A.$25,000.00 B.$28,185.00 C.$22,024.00解释：
Solution
B is correct. Under IFRS 16 all leases are classified as a finance lease and must be capitalized.
Using a financial calculator for an annuity due at the beginning of the period:
PV of lease payments: PMT = $25,000, i = 8%, N = 5, Mode = Begin, Compute PV.
PV = $107,803
Therefore, the lease would be capitalized at $107,803.
A is incorrect. It assumes it is an operating lease and simply deducts the lease payment.
C is incorrect. It correctly classifies it as a finance lease but amortizes it over 7 years: 107,803/7 = 15,400; 15,400 + 6,624 = 22,024.
谢谢老师。。。
