老师您好，（1）这道题讲解时首先用PV/FA》90%判断其为融资租赁，做题时有必要吗？（2）3种租赁和USGAAP下的经营租赁在B/S记账时ASSET的价格怎么计量呢？有什么不同吗？谢谢老师！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:

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您现在的坐在位置：首页>智汇问答>CFA一级

王同学2023-08-21 14:38:14

老师您好，（1）这道题讲解时首先用PV/FA》90%判断其为融资租赁，做题时有必要吗？（2）3种租赁和USGAAP下的经营租赁在B/S记账时ASSET的价格怎么计量呢？有什么不同吗？谢谢老师！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:

回答（1）

Simon2023-08-21 15:08:56

同学，下午好。

1. 题目里已经说了是enters into a finance lease agreement，所以是融资租赁。
2. 在lessor角度下，Asset=liability，而liability是未来现金流的折现。asset的价格计算是没有区别的。在lessor角度，IFRS不区分融资和经营，统一按照融资租赁处理。而US GAAP区分融资租赁与经营租赁。