租赁负债的初始计量是什么_2024年ACCA考试SBR知识点

脚步怎样才能不断前时?把脚印留在身后。acca考试有15门，同学们需能通过13门才能获得acca证书。请报名成功的考生仔细阅读报考资讯，在规定时间内进行报名缴费。今天整理了SBR科目Lease liability – Initial measurement（租赁负债的初始计量）相关知识点，详见正文。

【内容导航】

Lease liability – Initial measurement-租赁负债的初始计量

【知识点】

Lease liability – Initial measurement-租赁负债的初始计量

Lease liability – Initial measurement-租赁负债的初始计量

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). 购买选择权行权价

• Penalties for terminating the lease if the lease term reflects the lessee exercising an option to terminate the lease.

拼搏进取，一切皆有可能。我们的梦想一定能实现。以上就是为大家整理的SBR科目考试知识点了，2024年9月acca考试正在报名中，请大家认真备考。

注：以上来自24年基础精讲班-Keryn Yin第38讲

（本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载）