金融分析師CFA L1 題目請教 - 金融分析師Charlie · 2015-02-11Table of ContentsPostCommentsRelated Posts Under IFRS a lessor would be most likely to recognized deprecoation expense related to a leased asset for a ease classified as a(an): A: Operation lease B: Financing lease C: Saless-type lease 答案是A 我選擇B 請問答案A的理由是? 謝謝 -- 金融分析師All CommentsJacob2015-02-14B是由lessee認列吧Irma2015-02-16資產掛在誰身上才要提折舊Barb Cronin2015-02-18因為若該項資產屬營業租賃(A) 對出租人而言資產並未賣出仍掛在自己的B/S上 所以出租人要自己提折舊Susan2015-02-21營業租賃是出租人的資產,所以出租人要認列折舊費用Margaret2015-02-24以及累積折舊(資產減項);承租人則要認列租賃費用Related PostsBLOOMBERG 尋找資料BAII Plus 計算機重考需要換今年度的書嗎CFA 2014 DEC 成績出了!CFA 2014 DEC 成績出了!
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