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    기타 1년 이상의 임대료 수익에 대한 회계처리

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    작성자 메이플세무회계
    댓글 댓글 1건   조회Hit 50,216회   작성일Date 23-11-24 10:45

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    Q. 당사는 당사 소유의 토지를 한전 시공업체가 특정 기간 동안 사용하도록 하고 임대료를 수령하기로 하였습니다.
    <임대 조건>
    1) 임대기간: 2023.11.01~2025.03.15 (17개월)
    2) 임대료: 14,000,000 (823,000원/월)
    3) 결제조건: 14백만원을 일시에 수령할 예정
    이런 경우 일시에 수령한 임대료 수익 전체를 한 번에 수익으로 처리해도 되는지 아니면 임대 기간 동안 매월 수익 처리해야 하는지 궁금합니다.

    A. 질의하신 내용은 운용리스 관련 회계처리입니다.
    리스사용자는 사용권자산과 리스부채에 대한 회계처리로 일원화되었으나, 리스제공자는 종전과 동일하게 운용리스와 금융리스로 구분하고 있습니다. 운용리스로 판단되었을 경우 더 합리적인 기준이 없다면 리스기간 동안에 수령한(또는 수령할) 대가를 정액 기준으로 안분하여 수익으로 인식하는 것이 적절합니다.
    관련규정 : K-IFRS 제1116호[리스]문단81

    737e1026ea055e0479e9a69a96950de9_1700790288_1972.jpg
     

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