NO.PZ2023081403000092
问题如下：
Q. 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.
B选项，a lease asset comprising the lease receivable and relevant residual value at lease inception，我理解的意思是租赁资产由租赁应收款和租赁期初的相关残值组成。 不论是融资租赁和经营租赁，好像都没有提到啊。租赁资产的值不是由future lease payment 的PV决定的吗？跟残值有关系吗
