NO.PZ2019120301000001
问题如下：
A company enters into a finance lease agreement to acquire the use of an asset for three years with lease payments of €19,000,000 starting next year. The leased asset has a fair market value of €49,000,000 and the present value of the lease payments is €47,250,188. Based on this information, the value of the lease liability reported on the company’s balance sheet at lease inception is closest to:
选项：
A. €47,250,188.
B. €49,000,000.
C. €57,000,000.
解释：
A is correct.
Under the revised reporting standards under IFRS and US GAAP, a lessee must recognize an asset and a lease liability at inception of each of its leases (with an exception for short-term leases). The lessee reports a “right-of-use” (“ROU”) asset and a lease liability, calculated essentially as the present value of fixed lease payments, on its balance sheet. Thus, at lease inception, the company will record a lease liability on the balance sheet 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？
