举例来说,ROU就是固定资产,那每年的折旧就计入Equity下的I/S表,同时Asset减去当年的折旧金额——B/S实现平衡 公司支付当期的lease payment的时候,Asset下的cash减少一笔,同时,确认一笔lease liability的intererest expense在Equity下的I/S表里面,lease payment - interest expense的差额用来扣减Liability下面的lease l...
prepayment和direct cost是计入ROU,增加ROU的,花掉的现金就直接计入现金,所以这两个都是直接dr ROU cr cash。而lease liability是dr ROU cr lease liability。incentive是收到的现金,减少ROU,是dr cash cr ROU 版权申明:知识和讨论来自课程:《ACCA特许公认会计师F段+OBU本科学位班【签约班】》的学员和老师,如果想...
The lease liability pertains to the obligation to make therental paymentsusing thepresent valueof the future rental payment. Once the company has determined all the information needed such as the lease payment, lease term, and discount rate, then the liability can be discounted over the lease per...
同学你好:因为initial ROU = initial lease liability + initial lease payment - incentive + initial direct cost,这道题目里ROU已知,incentive和initial direct cost都为0,initial lease payment是90000,那么可以根据这个关系求出initial lease liability。当然也可以通过折现未来租赁合同现金流的方式,但是实际和租赁有关...
lease payment中,利息的支出计入I/S表的利息费用,(lease payment-interest =)lease liability的本金的抵减部分 扣减当期liability。 也就是说,随着时间推移,公司的借款会慢慢的归还完毕,所以liability的余额是会decrease的。 ---就算太阳没有迎着我们而来,我们正在朝着它而去,加油! 添加评论 0 0 1 回答 0 关注...
Q: How are lease incentives subsequently accounted for? A: As previously described, the subsequent measurement of an operating lease’s ROU asset is largely a “plug” for the difference between the lease’s straight-line lease cost and the change in the lease liability (that is, the accretio...
Twitter Google Share on Facebook ROU Also found in:Acronyms,Wikipedia. ROU abbreviation for (Automotive Engineering) Uruguay (international car registration) [FromR(epública) O(riental de) U(ruguay)] Collins English Dictionary – Complete and Unabridged, 12th Edition 2014 © HarperCollins Publish...
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We entered into a contract to lease a plot of land. We will be using the land for 20 years and then we will vacate it and return it to its legal owner. We are awarethat under IFRS 16, we need to account for the right of use asset. How shall we treat its depreciation since the...