问题如下图：
老师 能不能解释一下这道题
选项：
A. 
B. 
C. 
解释：
NO.PZ2019120301000001 请问为什么记的是lease payment的present value，而不是这些lease payment原值的加和呢。在还款入账的时候不都是直接在liability中减去lease payment的原值吗？
NO.PZ2019120301000001 €49,000,000. €57,000,000. A is correct. Unr the revisereporting stanr unr IFRS anUS GAAP, a lessee must recognize asset ana lease liability inception of eaof its leases (with exception for short-term leases). The lessee reports a “right-of-use” (“ROU”) asset ana lease liability, calculateessentially the present value of fixelease payments, on its balansheet. Thus, lease inception, the company will recora lease liability on the balansheet of €47,250,188. 如题。。。。。。。。。。
NO.PZ2019120301000001 €49,000,000. €57,000,000. A is correct. Unr the revisereporting stanr unr IFRS anUS GAAP, a lessee must recognize asset ana lease liability inception of eaof its leases (with exception for short-term leases). The lessee reports a “right-of-use” (“ROU”) asset ana lease liability, calculateessentially the present value of fixelease payments, on its balansheet. Thus, lease inception, the company will recora lease liability on the balansheet of €47,250,188. 为什么会出现市场价值和值不一样？老师讲的PV值就应该等于fair value啊？
