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(一)初始确认IAS17要求:“承租人应按等于租赁开始时租赁资产的公允价值的金额,或是按更低的最低租赁付款(MLP)的现值,在其资产负债表上将融资租赁确认为资产和负债。在计算最低租赁付款额的现值时,如租赁的内含利率能够确定,则将其作为折现率,否则应采用承租人的增量借款利率”。在记录承租人初始租赁资产和租赁负债数额时,首先
(I) Initial Confirmation IAS17 requires: “The charterer shall finance on its balance sheet at the amount equal to the fair value of the leased asset at the inception of the lease, or at the present value of the lower minimum lease payment (MLP) Leases are recognized as assets and liabilities. When calculating the present value of the minimum lease payments, if the interest rates of the leases can be determined, they shall be taken as the discount rate, otherwise, the lessee’s interest rate of the incremental borrowings shall be used ”." When recording the lessee’s initial leased assets and lease liability amounts, first of all