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Ivana 🍭 · 2022年12月07日

老师 请问A选项 这个revenue是指什么?之前课上说的不是lease receivable asset= lease payment的PV之和呀

NO.PZ2019120301000280

问题如下:

Question Previously, a manufacturer of high-quality industrial electrical generators only sold its units to customers, but it has just introduced a leasing program. The generators have expected useful lives of about 25 years, and the company anticipates that the leases will have a term of 20 years or more. If the company reports under International Financial Reporting Standards, which of the following statements about the first year of the new leasing program is most accurate? The company will recognize:

选项:

A.revenue equal to the value of the leased asset. B.depreciation of the leased asset as an expense. C.cost of goods sold equal to the market value of the asset.

解释:

Solution

A is correct. Because the company is a manufacturer, under IFRS the lessor would classify the lease as a finance lease and recognize revenue equal to the value of the leased asset and cost of goods sold equal to the carrying value of the asset, not its market value. The asset would be derecognized from the balance sheet and replaced with a lease receivable therefore there is no asset to depreciate.

B is incorrect. Because the company is a manufacturer, under IFRS the lessor would classify the lease as a finance lease. The asset would be derecognized from the balance sheet and replaced with a lease receivable, therefore there is no asset to depreciate.

C is incorrect. Because the company is a manufacturer, under IFRS the lessor would classify the lease as a finance lease and recognize revenue equal to the value of the leased asset and cost of goods sold equal to the carrying value of the asset, not its market value.

老师 请问A选项 这个revenue是指什么?之前课上说的不是lease receivable asset= lease payment的PV之和呀

1 个答案

lynn_品职助教 · 2022年12月07日

嗨,努力学习的PZer你好:


lease receivable asset= lease payment的PV之和

是对的哈。

题目中说发电机的预计的使用寿命是25年,公司预期租20年甚至更久,相当于这台机器在租赁期间几乎相当于消耗完他的全部生命了,这种情况下是必须要归类为融资租赁的,而融资租赁中的 sales-type lease 会确认revenue,如下图。

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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

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