YL2024-03-04 21:05:06

https://www.gfedu.cn/squareques/id_893925.html，这题，Module 8-Question 21，答复第2点说的是：美国准则下，融资租赁和经营租赁会计处理不一样。具体是哪里不一样？但是，根据2023年书P471，在US GAAP准则下，The finance lease accounting model is identical to the lessee accounting model for IFRS. 再根据2023年书P469，Under IFRS, there is a single accounting model for both finance and operating leases for lessees. At lease inception, the lessee records a lease payable liability and a “right-of-use” (ROU) asset on its balance sheet. 那么美国准则下和国际财务报告准则下，难道融资租赁和经营租赁会计处理是一样的？