您的AI财务准则专家
Finance Lease Accounting: Understanding Lessor's Responsibilities
finance lease lessor accounting standards lease receivable interest income
Which one of the following statements best describes the subsequent accounting requirements by a lessor for a finance lease?

For a finance lease, a lessor is required to recognize interest income on the net investment in the lease, which is the difference between the lease receivable and the unearned lease payments, as well as a receivable at the present value of the lease payments, recognizing this amount over the lease term. This is in line with the principles outlined in the lease accounting standards.

会计问题，免费提问
提问
相关问题
  1. Understanding Finance Lease Accounting: How Lessors Recognize Revenue Over the Lease Term
  2. Understanding Lease Risks: Key Factors in Assessing Ownership Transfer & Its Impact on Accounting
  3. IFRS 16: Understanding a Lessor's Accounting for Finance Leases
  4. Capitalizing Borrowing Costs: When to Suspend, Start, or Stop Under IAS 23
  5. How should a retail property be classified if it generates rental income? - IAS 40 Classification
  6. IAS 40 vs IAS 16: Determining If Head Office Property Is Investment or Plant & Equipment
  7. IAS 23 Disclosure Requirements: What Borrowing Costs Information Must Be Shared?
  8. Determining the Accounting Classification: Investment Property, Inventory, or Held for Sale?
  9. Understanding Asset Recognition Criteria for Property, Plant, and Equipment
  10. IFRS 5 Disclosures: What Information Must Be Reported for Assets Held for Sale?
输入问题即刻解答，Shift+Enter换行