CFA L1 題目請教 - 金融分析師

Table of Contents


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

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All Comments

Jacob avatarJacob2015-02-14
B是由lessee認列吧
Irma avatarIrma2015-02-16
資產掛在誰身上才要提折舊
Barb Cronin avatarBarb 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
Susan avatarSusan2015-02-21
營業租賃是出租人的資產,所以出租人要認列折舊費用
Margaret avatarMargaret2015-02-24
以及累積折舊(資產減項);承租人則要認列租賃費用