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许诺 · 2023年05月11日

关于摊销费用的计算问题

  1. CFA I
  2. FRA

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.

请问老师：本题计算摊销费用为何使用lease term，而非使用equipment的useful life？这个摊销不是针对ROU的吗？这种摊销方式是会计准则的规定吗？


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1 个答案

王园圆_品职助教 · 2023年05月11日

同学你好，你问的”本题计算摊销费用为何使用lease term，而非使用equipment的useful life？“

题目只提供了一个useful life的数据，没有另外给租赁期间了呢

另外，在融资租赁下，就是默认假设资产是彻底卖给承租方的，所以一般不说的话，租赁期限就是资产的使用期限了

对于financing lease一共会在I/S里确认两个费用，这也就是题目想要问的内容

融资租赁下，由于确认一笔资产同时确认一笔负债，对于资产，应该按照使用年限进行折旧，同时确认折旧费用进入I/S。对于负债，应该按照负债的amortized cost*确认负债时候的interest rate计算每一期的interest expense进入I/S

最后总共由于融资租赁产生的当期费用就是折旧费用和interest expense两者之和

以下是讲义对应内容截图

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NO.PZ2019120301000271 问题如下 QuestionA company thprepares its financistatements accorng to IFRS leasea pieof equipment on 1 January 2020. Information relevant to the transaction is follows:Five annulease payments of $25,000, with the first payment e 1 January 2020Interest rate on similcompany is currently 8%The fair value of the equipment is $115,000Useful life of the equipment is seven yearsThe company preciates other equipment in the same asset class on a straight-line basisThe totexpense relateto the lease on the company’s 2020 income statement will closest to: A.$25,000.00 B.$28,185.00 C.$22,024.00 SolutionB is correct. Unr IFRS 16 all leases are classifiea finanlease anmust capitalize Using a financicalculator for annuity e the beginning of the perioPV of lease payments: PMT = $25,000, i = 8%, N = 5, Mo = Begin, Compute PV.PV = $107,803Therefore, the lease woulcapitalize$107,803.A is incorrect. It assumes it is operating lease ansimply cts the lease payment.C is incorrect. It correctly classifies it a finanlease but amortizes it over 7 years: 107,803/7 = 15,400; 15,400 + 6,624 = 22,024. 谢谢老师。。。

2022-12-01 09:55 1 · 回答