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标题: Reading 39: Non-current (Long-term) Liabilities-LOS f 习题精选 [打印本页]

作者: 1215 时间: 2011-3-22 11:27 标题: [2011]Session 9-Reading 39: Non-current (Long-term) Liabilities-LOS f 习题精选

Session 9: Financial Reporting and Analysis: Inventories, Long-lived Assets, Income Taxes, and Non-current Liabilities
Reading 39: Non-current (Long-term) Liabilities

LOS f: Discuss the motivations for leasing assets instead of purchasing them.

As compared to purchasing an asset, which of the following is least likely an incentive to structure a transaction as a finance lease?

A)
Risk of obsolescence is reduced because the asset is returned to the lessor.

B)
The lease enhances the balance sheet by the lease liability.

C)
The terms of the lease can be negotiated to better meet each party's needs.

Operating leases enhance the balance sheet by excluding the lease liability. With a finance lease, an asset and a liability are reported on the balance sheet just like a purchase made with debt.

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