NO.PZ2019120301000010
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：
C is correct.
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.
如题。。。。。。。。
