189****6890
2022-07-13 21:16上課視頻是不是講錯(cuò)了,notes上24.h "Under both IFRS and US GAAP, there are two lease classifications for lessors, finance lease and operating lease, just as for lessees." 這不就說了IFRS也有finance lease和operating lease嗎?
所屬:CFA Level I > Financial Statement Analysis 視頻位置 相關(guān)試題
來源: 視頻位置 相關(guān)試題
1個(gè)回答
Sinny助教
2022-07-14 09:44
該回答已被題主采納
同學(xué)你好,上課并沒有講錯(cuò)呀,上課過程中只是說國(guó)際準(zhǔn)則下對(duì)于lessee并不區(qū)分finance lease和operating lease了,兩者的會(huì)計(jì)處理相同
而對(duì)于lessor,美國(guó)準(zhǔn)則和國(guó)際準(zhǔn)則下都是區(qū)分operating lease和finance lease的哈
所以這句話需要看是站在誰的角度說的哦
