more2019-08-03 15:21:27
Under U.S. GAAP, a lessor's reported revenues at lease inception will be highest if the lease is classified as a(n): A sales-type lease. B operating lease. C direct financing lease. sales 和 direct lease 发生时 会计记账不都是直接确认所有收入么,然后确认利息费用么。或者说direct financing lease 会计记账处理是怎么样的?
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Vicky2019-08-05 11:53:36
同学你好,
direct financing lease。
在利润表上,只记录利息费用。Interest income (IPMT) = lease receivable (beginning value) * interest rate.
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