NO.PZ2024011002000110
问题如下：
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：
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.在融资租聘下对于lessor，不太理解B选项说残值为什么也记到资产负债表里？不是直接去掉资产并加上lease receivable么？
