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洪铭泉 · 2025年04月02日

这题请讲解下,谢谢

NO.PZ2024030503000164

问题如下:

Question Under which of the following classifications of leases will a lessor derecognize the leased asset and recognize a lease receivable on the balance sheet at lease inception?

选项:

A.Only a finance lease under IFRS B.Only an operating lease under US GAAP C.Both a finance lease under IFRS and an operating lease under US GAAP

解释:

Solution
  1. Correct because the accounting for lessors is substantially identical under IFRS and US GAAP. Under both accounting standards, lessors classify leases as finance or operating leases, which determines the financial reporting. At finance lease inception, the lessor recognizes a lease receivable asset equal to the present value of future lease payments and de-recognizes the leased asset, simultaneously recognizing any difference as a gain or loss.

  2. Incorrect because the accounting for lessors is substantially identical under IFRS and US GAAP. Under both accounting standards, lessors classify leases as finance or operating leases, which determines the financial reporting. The accounting treatment for an operating lease is different in that, because the contract is essentially a rental agreement, the lessor keeps the leased asset on its books and recognizes lease revenue on a straight-line basis.

  3. Incorrect because the accounting for lessors is substantially identical under IFRS and US GAAP. Under both accounting standards, lessors classify leases as finance or operating leases, which determines the financial reporting. The accounting treatment for an operating lease is different in that, because the contract is essentially a rental agreement, the lessor keeps the leased asset on its books and recognizes lease revenue on a straight-line basis.

Topics in Long-Term Liabilities and Equity

Question Under which of the following classifications of leases will a lessor derecognize the leased asset and recognize a lease receivable on the balance sheet at lease inception?

1 个答案

王园圆_品职助教 · 2025年04月02日

同学你好,题目问以下那种对租赁的归类方式下,出租人会把改资产从账面消去而只确认一个lease receivable在资产负债标上的

所谓把资产在账面上消去,就是认为该资产实际以及归属承租人而非出租人的资产了。只有融资租赁financing lease下出租人才默认资产已经归属承租人的,而经营性租赁operating lease下资产依然归出租人所有,是不可以把资产从账面消去的。所以本题就是选A

以下是基础班讲义关于承租人会计做账的相关内容,黄色部分就是本题相关的内容,同学不记得的话也可以听一下基础班相关内容哦

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