NO.PZ2024011002000107
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.47250188
B.49000000
C.57000000
解释：
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[1]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.对于融资租赁lessee来讲的话，如果期初要记ROU，是记资产的fair value么？
