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咖啡巧克力 · 2024年07月05日

operating lease 为何要记liability?

NO.PZ2023081403000089

问题如下:

Q. 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.

B.only for operating leases.

C.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.

在这道题里面,哪一部分需要记为operating leased的liability?

1 个答案

lynn_品职助教 · 2024年07月05日

嗨,从没放弃的小努力你好:


在这道题里面,哪一部分需要记为operating leased的liability?


期初都是一样的,同时记录ROU和lease liability,只有一个例外, 短期的或者在IFRS下 低价值的租赁资产exists for leases when the underlying asset is of low value.如下图M8的基础课讲义236页

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