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wowo · 2024年10月21日

finance lease的lessee要认证dep是哪个知识点啊？

  1. CFA I
  2. FRA

NO.PZ2023081403000094

问题如下：

Q. Under US GAAP, a lessee’s accounting for a long-term finance lease after inception will include:

选项：

A.recognizing a single lease expense. B.recording depreciation expense on the right-of-use asset. C.increasing the balance of the lease liability by a portion of the lease payment.

解释：

B is correct. A lessee’s accounting for a long-term finance lease under US GAAP and after lease inception includes recording depreciation expense on the right-of-use asset, recognizing interest expense on the lease liability, and reducing the balance of the lease liability for the portion of the lease payments that represents repayment of the lease liability. A lessee’s accounting for an operating lease under US GAAP and after lease inception will recognize a single lease expense, which is a straight-line allocation of the cost of the lease over its term.

在哪里出现的呢

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1 个答案

王园圆_品职助教 · 2024年10月21日

同学你好，在Module 8里面是有提及的，请看以下讲义截图

在financing lease下，US GAAP的处理和IFRS是完全一致的，所以只需要参考IFRS下的处理即可

讲义黄色部分写了，ROU资产需要按照直线法进行摊销——这里的摊销其实本质就是对该固定资产计提折旧的意思，所以选B

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