租赁的分为经营租赁(operating lease)和融资租赁 / 资本租赁(financial leasing (IFRS) / capital leasing (US GAAP)),在CFA学习备考中也是很重要的知识点,对象不同,所要求的也不同,那今天融跃小编给你说说! 资本租赁和经营租赁对于财务报表的影响: 现金流量表 资本租赁:利息支出属于运营性现金流,本金部分属于融...
GAAP下常见的利润科目本质上与IFRS下一致,同样也有毛利润、operating profit、非准则下的利润(EBITDA、EBIT、NOPAT等),仅在计算口径上存在差异。IFRS和GAAP下的operating profit,大体等价于CAS下的营业利润;IFRS和GAAP下的毛利润、净利润、持续经营净利润等科目,实质上与CAS下对应的利润类科目一致。[2] 依据财会〔2016...
By capitalizing an operating lease, a financial analyst is essentially treating the lease as debt. Both the lease and the asset acquired under the lease will appear on the balance sheet. The firm must adjust depreciation expenses to account for the asset and interest expenses to account for the...
SVOBODA, P., BOHUSOVA H., 2012: Convergence of IFRS and US GAAP in the field of lease:The impact of new methodological approaches. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Volume LX Number 7, pp. 345-357....
Capital Lease vs. Operating Lease: What is the Difference? With a capital lease, the lessee is required to record the leased asset on itsbalance sheetbecause the lease establishes them as practically the owner, i.e. one of the conditions set under GAAP is met. ...
*From fiscal year 2016 onward, IFRS was adopted instead of JGAAP. 100 Japanese yen equal 0.71 U.S. dollars or 0.64 euros as of January 2024. The source does not provide an exact publication date. The date given here is the date of data access. ...
The financial information presented above is not complete in that it does not include all of the information that would be required by EU-IFRS to be included in a complete set of financial statements. There are significant differences between EU-IFRS and GAAP. Direct acquisition costs incurred ...
Under U.S. GAAP, companies still list the Rental Expense for Operating Leases as a standard Operating Expense on their Income Statements. But under IFRS, companies now split this Rental Expense into “Lease Interest” and “Lease Depreciation,” even though it is still a simple cash expense in...
GAAP下常见的利润科目本质上与IFRS下一致,同样也有毛利润、operating profit、非准则下的利润(EBITDA、EBIT、NOPAT等),仅在计算口径上存在差异。IFRS和GAAP下的operating profit,大体等价于CAS下的营业利润;IFRS和GAAP下的毛利润、净利润、持续经营净利润等科目,实质上与CAS下对应的利润类科目一致。[2]...
IFRSStock PriceThe purpose of this paper is to investigate the difference in the value relevance of operating cash flow and earnings in stock price before and after the mandatory IFRS adoption. The study basically uses Feltham and Ohlson (1995), Joos (1997) and other related studies valuation ...