1個(gè)回答
Sinny助教
2018-04-04 10:00
該回答已被題主采納
同學(xué)你好,如果是售后租回,這里被分類為operating lease,那么manufacturer作為lessor應(yīng)當(dāng)確認(rèn)這個(gè)租賃資產(chǎn)為asset,因此會(huì)增加capital asset。lease receivable只有在finance lease的時(shí)候會(huì)確認(rèn)
