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acclimatise · 2025年06月29日

这道题是不是就是初始确认ROU asset和lease liability就不一样的值了?

NO.PZ2024030503000059

问题如下:

Question
  • Five annual lease payments of $25,000, with the first payment due 1 January of Year 1

  • Interest rate on similar company debt is currently 8%

  • The fair value of the equipment is $115,000

  • Useful life of the equipment is seven years

  • The company depreciates other equipment in the same asset class on a straight-line basis

The total expense related to the lease on the company’s income statement for Year 1 will be closest to:

A company that prepares its financial statements according to IFRS leased a piece of equipment on 1 January of Year 1. Information relevant to the transaction is as follows:

选项:

A.$22,024.00 B.$25,000.00 C.$28,185.00

解释:

Solution
  1. Incorrect. It correctly classifies it as a finance lease but amortizes it over 7 years: 107,803/7 = 15,400; 15,400 + 6,624 = 22,024.

  2. Incorrect. It assumes it is an operating lease and simply deducts the lease payment.

  3. Correct. Under IFRS 16 all leases are classified as a finance lease and must be capitalized.

    Using a financial calculator for an annuity due at the beginning of the period:

    PV of lease payments: PMT = $25,000, i = 8%, N = 5, Mode = Begin, Compute PV.

    PV = $107,803

    Therefore, the lease would be capitalized at $107,803.

Topics in Long-Term Liabilities and Equity

• explain the financial reporting of leases from the perspectives of lessors and lessees

首先先等确认是finance 租赁,因为是先付,所以PV值计算不同,只有通过这条PV在90% fair value之上才能确认是融资租赁,因为其他条件不能判定,比如租期不到剩余寿命的75%。

因为是先付,所以ROU是包括先付的,而lease liability不包括。那么就会初始确认ROU asset和lease liability就不一样的值了,后面一年的费用就是分别计算折旧和利息,然后汇总了。


1 个答案

王园圆_品职助教 · 2025年06月29日

同学你好,不是,先付年金只会导致计算的PV值和后付年金下计算的不一致,但不会导致ROU资产和lease liability初始入账价值不同的,两者初始入账价值都是未来payment的PV值,依然是一样的


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