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Hugo(Xie Lanzhi) · 2020年08月09日

问一道题:NO.PZ2019120301000005

问题如下:

Under US GAAP, which of the following statement is correct if lease is classified as operating lease:

选项:

A.

asset appears on the lessee’s balance sheet.

B.

lessee will record depreciation expense on the I/S.

C.

lessee will record interest expense on the I/S.

解释:

A is correct.

Under IFRS and US GAAP, A lessee must recognize an asset and alease liability at lease inception. For operating lease under US GAAP, the lesseerecognizes a single lease expense which is a straight-line allocation of the cost of the lease over its term.

请问operating lease 在IFRS和US GAAP下,在leasee的balance sheet上面要记做asset吗?我记得operating lease 不是不能记做asset的?

1 个答案
已采纳答案

Olive_品职助教 · 2020年08月11日

嗨,从没放弃的小努力你好:


现在IFRS对于lessee来说只有一种会计计量方法,不区分operating还是finance,都是lessee账上记ROU asset(right of use asset)

美国准则虽然区分,但是一开始(At Lease Inception)的处理跟IFRS是一样的,也是记ROU asset。

同学这部分内容忘记了的话可以重新听一下基础班对应的内容。

 


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