At the commencement date of a lease, the right-of-use asset is always equal to the lease liability.
举一反三
- For short term lease, the lessee may choose not to recognize the right-of–use asset and lease liability.
- The lease term refers to the period during which the lease has the right to use the leased assets and is irrevocable.
- The lease term refers to the period during which the lease has the right to use the leased assets and is irrevocable. A: 正确 B: 错误
- The lessor should divide the lease into financing lease and ( ) lease on the lease start date.
- In “And summer’s lease hath all too short a date”, “lease” is a _____ implying the limited summer time as well as the limited duration of youth and beauty.