大佬什么犄角旮旯的知识都知道-凯发游戏

这段时间一直在ipo上，公众号有些荒废。码底稿、出报告、清q、再码底稿、再出报告，如此反复，一轮一轮的来，直到最终定稿。

清q的过程中，这些大佬什么犄角旮旯的知识都知道。我翻几个出来，并把准则附出来，估计大多数人也都不会，真的是犄角旮旯。

一、新租赁准则下，押金该如何处理？

通常情况下，我们会根据租赁期、租金、利率，确认使用权资产和租赁负债，准则就不一一表述，知道是这意思就行。那这押金算啥呢？租一套房子5年，当前状态下支付10万押金和未来5年后对方退还给你10万押金，考虑到通货膨胀因素，这10万的押金完全不是一回事。

具体会计处理如下英文所示，我总结一下，就是押金部分也应当确认使用权资产。我是这样理解的，押金就相当于我把钱租给别人，按照实际利率法，每期的确认的利息加总之和为使用权资产，这部分其实就是正常确认使用权资产时候的未确认融资费用部分。

这部分比较难，我也只能这样强行理解，要让我去解读准则，确实没这水平。

issue

if, under a lease, a deposit is paid that earns interest which is below the market rate,

1、is the deposit within the spe of ifrs 9 financial instruments and if so, is the deposit initially measured at fair value?

2、if the deposit is within the spe of ifrs 9, how should the difference between the principal amount of the deposit and its fair value be acunted for if the deposit must be returned to the lessee at the end of the lease term?

nclusion

1、yes, the deposit is within the spe of ifrs 9. it must initially be acunted for at fair value. the excess of the principal amount of the deposit over its fair value is a part of the lease payments within the spe of ifrs 16 leases. it is therefore nsidered by the lessor in determining whether the lease is an operating or finance lease. the fair value of the deposit is determined based on the prevailing market rate of interest for a similar loan to the lessor, nsidering the lessor’s credit-worthiness and, depending on facts and circumstances, any additional security available to the lessee.

2、the excess of the principal amount of the deposit over its fair value is acunted for by both the lessee and lessor as a prepaid lease payment. the lessee includes this amount in the st of its right-of-use asset at the lease mmencement date. for the lessor, if the lease is classified as an operating lease, the prepaid lease payment is included in the total lease payments that are regnised as inme on either a straight-line basis or another systematic basis if that basis is more representative of the pattern in which benefit from the use of the underlying asset is diminished. if the lease is classified as a finance lease, the lessor includes the prepaid lease payment in the nsideration for the lease (i.e. lease payments) and, therefore, in the determination of the gain or loss on deregnition of the underlying asset, if any.

interest on the deposit, meanwhile, is acunted for using the effective interest method by both the lessee and the lessor.

二、银行借款利率低于市场利率，差额该如何处理？

这个更是犄角旮旯，我至今也无法理解。例如，现在贷款市场报价利率（lpr）为：1年期lpr为3.65%，5年期以上lpr为4.3%。还有一个bp，即basis point，其实就是基点的意思，实际利率=lpr bp，也就是利率的上调或下调。

我们一个客户比较牛逼，资质好，5年期bp为-100（数字虚构），那么实际利率就是3.3%。我想着咱们就按照实际利率3.3%确认利息费用没啥问题，从审计角度，我拿到借款合同、如果有抵押还需要抵押合同、银行水单、银行函证，利息重新测算，该完成的程序也都完成。

可问题错在哪儿呢？贷款的初始账面价值（其公允价值）与收到的款项之间的差额作为政府补助。对此我只能说，您老牛逼。码底稿去了

ias 20 requires ernment loans that have a below–market rate of interest to be regnised and measured in acrdance with ifrs 9. [ias 20.10a, ifrs 9.5.1.1]. the loans uld be interest–free. the difference between the initial carrying value of the loan (its fair value) and the proceeds received is treated as a ernment grant. [ias 20.10a, ifrs 9.b5.1.1].