首先，考虑租赁期限。在finance lease中，租赁期通常会覆盖资产使用寿命的75%以上。相反，operating lease的租赁期限往往较短，与之相比更具灵活性。其次，所有权转移的可能性是另一个关键区别。finance lease中，所有权转移的预期是显著的，意味着租赁结束后，资产归承租方所有。相比之下，operating lease中...
1、IFRS下,lessee角度是不区分finance lease和operating lease的, US GAAP要区分。 IFRS不区分operating还是finance,都是lessee账上记ROU asset(right of use asset) 美国准则虽然区分,但是一开始(At Lease Inception)的处理跟IFRS是一样的,也是记ROU asset。如下图 2、国际准则下,lessor角度的会计处理分为operating...
Operating Lease vs. Finance Lease Operating and finance leases are similar for accounting purposes. They are both treated as a right-of-use asset and a lease liability. They are recorded on the company's balance sheet; as a result, they can affect a company's financial ratios, such as deb...
4. 该资产有明显的特殊性，只有lessee才能使用 大概就是这些特征。除此之外的都可以算是operating lease。
一、两者的目的不同：1、finance lease（融资租赁）的目的：以融资为主要目的，承租人有明显购置资产的企图。2、operation lease（经营租赁）的目的：承租人单纯为了满足生产、经营上短期或临时的需要而租入资产。二、两者的特点不同：1、finance lease（融资租赁）的特点：融资租赁除了融资方式灵活的特点外...
Leases are classified currently under IAS 17, Leases, as finance or operating leases at inception, depending on whether substantially all the risks and rewards of ownership transfer to the lessee. Under a finance lease, the lessee has substantially all of the risks and re...
Leases, focuses on economic life as an indicator of a finance lease. The lessor is recovering the investment in the asset through a number of leases and the substance of each of those leases will normally be an operating lease. Thus if the final lease were to be classified as a finance ...
Leases are classified currently under IAS 17,Leases, as finance or operating leases at inception, depending on whether substantially all the risks and rewards of ownership transfer to the lessee. Under a finance lease, the lessee has substantially all of the risks and reward of ownership. Situatio...
5.Substance.The substance of the transaction is the short term rental of an asset.——Finance ...
However, in the case of a lease, it is the lessee's responsibility in the case of a financial lease and the lessor in an operating lease. Finance vs. Lease Comparative Table Basis of ComparisonFinancingLeasing Meaning One may either loan money/use the internal accruals. Somebody else ...