租賃負債的初始計量是什么_2024年ACCA考試SBR知識點
腳步怎樣才能不斷前時?把腳印留在身后,。acca考試有15門，同學們需能通過13門才能獲得acca證書,。請報名成功的考生仔細閱讀報考資訊,，在規(guī)定時間內(nèi)進行報名繳費。今天整理了SBR科目Lease liability – Initial measurement（租賃負債的初始計量）相關(guān)知識點,，詳見正文,。
【內(nèi)容導航】
Lease liability – Initial measurement-租賃負債的初始計量
【知識點】
Lease liability – Initial measurement-租賃負債的初始計量
Lease liability – Initial measurement-租賃負債的初始計量
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). 購買選擇權(quán)行權(quán)價
? Penalties for terminating the lease if the lease term reflects the lessee exercising an option to terminate the lease.
拼搏進取，一切皆有可能,。我們的夢想一定能實現(xiàn)。以上就是為大家整理的SBR科目考試知識點了,，2024年9月acca考試正在報名中,，請大家認真?zhèn)淇肌?/span>
注：以上來自24年基礎精講班-Keryn Yin第38講
（本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用,，禁止任何形式的轉(zhuǎn)載）
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