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.
€49,000,000.
€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.
请问为什么记的是lease payment的present value，而不是这些lease payment原值的加和呢。在还款入账的时候不都是直接在liability中减去lease payment的原值吗？
