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momo · 2024年02月14日

lessor

NO.PZ2024011002000110

问题如下:

Under both IFRS and US GAAP, a lessor in an operating lease recognizes:

选项:

A.selling profit at lease inception. B.a lease asset comprising the lease receivable and relevant residual value at lease inception. C.lease receipts as income and related costs, including depreciation, as expenses over the lease term.

解释:

Lessor accounting for an operating lease under US GAAP is similar to that under IFRS: Over the lease term, the lessor recognizes lease receipts as income and recognizes related costs, including depreciation of the leased asset, as expenses. Under IFRS, at inception of a finance lease—not an operating lease—the lessor derecognizes the underlying leased asset and recognizes a lease asset comprising the lease receivable and relevant residual value. Further, an IFRS-reporting lessor will recognize selling profit at the beginning of all leases that are not classified as operating leases. In contrast, a US GAAP– reporting lessor will recognize selling profit only on sales-type leases at the beginning of the lease term.

ab为什么错

1 个答案

王园圆_品职助教 · 2024年02月15日

同学你好,请看以下讲义截图蓝色画框部分,就是本题对应的知识点

在经营租赁下,出租人是不把该资产从账上消去的,因为该资产没有被卖出,依然属于出租人所有,直接就是每期按照收到的lease payment确认一笔收入,再计提当期资产的折旧即可,那又怎么会有selling profit呢?A肯定错

而B选项是融资租赁下的出租人记账方法,根本和经营租赁无关,B也错

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