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欢欢 · 2021年10月08日

三个选项都没太看懂…麻烦老师解释下好吗?以及为何选c,谢谢

NO.PZ2019120301000010

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:

C is correct.

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.

如题。。。。。。。。
1 个答案

Kiko_品职助教 · 2021年10月11日

嗨,努力学习的PZer你好:


A选项说在初始计量中记一笔selling profit,题干说operating lease,所以相当于只是给承租人用而已,这个资产还在出租人这里。所以作为lessor,我们只是收取租金同时计提资产的折旧。A错误。

B选项说初始计量中lessor确认一笔lease recievable和相关残值,这个说的是finance lease,而不是operating lease。B错误。

C选项说确认租金和相关费用,包括作为expense的折旧。这个说法正确。所以选择C


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