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谢朝木 · 2021年12月20日

这个题出的市场价值是什么意思?

NO.PZ2019120301000001

问题如下:

A company enters into a finance lease agreement to acquire the use of an asset for three years with lease payments of €19,000,000 starting next year. The leased asset has a fair market value of €49,000,000 and the present value of the lease payments is €47,250,188. Based on this information, the value of the lease liability reported on the company’s balance sheet at lease inception is closest to:

选项:

A.

€47,250,188.

B.

€49,000,000.

C.

€57,000,000.

解释:

A is correct.

Under the revised reporting standards under IFRS and US GAAP, a lessee must recognize an asset and a lease liability at inception of each of its leases (with an exception for short-term leases). The lessee reports a “right-of-use” (“ROU”) asset and a lease liability, calculated essentially as the present value of fixed lease payments, on its balance sheet. Thus, at lease inception, the company will record a lease liability on the balance sheet of €47,250,188.

为什么会出现市场价值和值不一样?老师讲的PV值就应该等于fair value啊?
1 个答案
已采纳答案

Kiko_品职助教 · 2021年12月21日

嗨,从没放弃的小努力你好:


市场价值是fair value,就是这个asset现在值多少钱,这个价格一般跟我们最初记账时候的价格是不一样的。而PV值是未来lease payment的现值之和。这个题问最初在B/S上确认多少liability,那其实就是我未来要还你多少钱,就需要在账上确认多少liability,所以其实就是未来需要付的租金的现值之和。

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