作者pedro1989126 (夜行猪)
看板CFAiafeFSA
标题[问题] CFA L1 题目请教
时间Wed Feb 11 15:04:53 2015
Under IFRS a lessor would be most likely to recognized deprecoation expense
related to a leased asset for a ease classified as a(an):
A: Operation lease
B: Financing lease
C: Saless-type lease
答案是A
我选择B
请问答案A的理由是?
谢谢
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1F：→ tbmaker: B是由lessee认列吧 02/11 15:57
2F：推 tnsshpig: 资产挂在谁身上才要提折旧 02/11 17:45
3F：推 tnsshpig: 因为若该项资产属营业租赁(A) 对出租人而言资产并未卖出 02/11 17:49
4F：→ tnsshpig: 仍挂在自己的B/S上 所以出租人要自己提折旧 02/11 17:49
5F：→ mlj15512930: 营业租赁是出租人的资产，所以出租人要认列折旧费用 02/21 18:29
6F：→ mlj15512930: 以及累积折旧（资产减项）；承租人则要认列租赁费用 02/21 18:31
谢谢大家的回答 我了解!!!
※ 编辑: pedro1989126 (114.43.107.221), 02/27/2015 10:04:53