For short term lease, the lessee may choose not to recognize the right-of–use asset and lease liability.
举一反三
- At the commencement date of a lease, the right-of-use asset is always equal to the 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
- Financial lease is sometimes called capital lease and is usually( ). A: all of the above B: intermediate term C: short term D: long term
- The lessor should divide the lease into financing lease and （ ） lease on the lease start date.