租賃負(fù)債的初始計(jì)量是什么_2024年ACCA考試SBR知識(shí)點(diǎn)
腳步怎樣才能不斷前時(shí)?把腳印留在身后,。acca考試有15門(mén),同學(xué)們需能通過(guò)13門(mén)才能獲得acca證書(shū),。請(qǐng)報(bào)名成功的考生仔細(xì)閱讀報(bào)考資訊,,在規(guī)定時(shí)間內(nèi)進(jìn)行報(bào)名繳費(fèi),。今天整理了SBR科目Lease liability – Initial measurement(租賃負(fù)債的初始計(jì)量)相關(guān)知識(shí)點(diǎn),詳見(jiàn)正文。
【內(nèi)容導(dǎo)航】
Lease liability – Initial measurement-租賃負(fù)債的初始計(jì)量
【知識(shí)點(diǎn)】
Lease liability – Initial measurement-租賃負(fù)債的初始計(jì)量
Lease liability – Initial measurement-租賃負(fù)債的初始計(jì)量
The lease liability cash flows to be discounted include the following:
? Fixed payments, less lease incentives receivable.
? Variable payments that depend on an index (eg CPI) or rate. (eg market rent)
? Amounts expected to be payable under residual value guarantees (eg where a lessee guarantees to the lessor that an asset will be worth a specified amount at the end of the lease).
? Purchase options (if reasonably certain to be exercised). 購(gòu)買(mǎi)選擇權(quán)行權(quán)價(jià)
? Penalties for terminating the lease if the lease term reflects the lessee exercising an option to terminate the lease.
拼搏進(jìn)取,,一切皆有可能。我們的夢(mèng)想一定能實(shí)現(xiàn),。以上就是為大家整理的SBR科目考試知識(shí)點(diǎn)了,2024年9月acca考試正在報(bào)名中,,請(qǐng)大家認(rèn)真?zhèn)淇肌?/span>
注:以上來(lái)自24年基礎(chǔ)精講班-Keryn Yin第38講
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章,,僅供考生學(xué)習(xí)使用,禁止任何形式的轉(zhuǎn)載)