用同学2021-10-05 12:08:22

请问老师这道题在2022年是不是不能这样考了？2022原版书L1V3的458页和讲义不一样了： 1 The lease transfers ownership of the underlying asset to the lessee. 2 The lessee has an option to purchase the underlying asset and is reasonably certain it will do so. 3 The lease term is for a major part of the asset’s useful life. 4 The present value of the sum of the lease payments equals or exceeds substantially all of the fair value of the asset. 5 The underlying asset has no alternative use to the lessor.