A firm that reports its lease of a conveyer system
A firm that reports its lease of a conveyer system as an operating lease must disclose:
A. only the annual lease payment.
B. minimum lease payments for each of the next five years and the sum of lease payments more than five years in the future.
C. minimum lease payments for each of the next ten years and the sum of lease payments more than ten years in the future.
参考解答
Ans:B.
Whether a lease is an operating or finance (capital) lease, both U.S.GAAP and IFRS require disclosure of the minimum lease payments for each of the next five years and the sum of minimum lease payments more than five years in the future.
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