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Подскажите пожалуйста как учитывать оборудование возвращенное из лизинга по причине досрочного расторжения. Ставить его на баланс по стоимости чистых инвестиций в лизинг на дату расторжения, или же возвращать на баланс по первоначальной стоимости. И как классифицировать данное оборудование как оборудование для сдачи в лизинг, но тогда проблема с определение СПИ по МСФО, изначально оборудование было списано, или же как товары, амортизацию не начислять и проводить тест на обесценее?

Заранее благодарен!
                    [~POST_MESSAGE] => Здравствуйте Игорь.

Подскажите пожалуйста как учитывать оборудование возвращенное из лизинга по причине досрочного расторжения. Ставить его на баланс по стоимости чистых инвестиций в лизинг на дату расторжения, или же возвращать на баланс по первоначальной стоимости. И как классифицировать данное оборудование как оборудование для сдачи в лизинг, но тогда проблема с определение СПИ по МСФО, изначально оборудование было списано, или же как товары, амортизацию не начислять и проводить тест на обесценее?

Заранее благодарен!
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Подскажите пожалуйста как учитывать оборудование возвращенное из лизинга по причине досрочного расторжения. Ставить его на баланс по стоимости чистых инвестиций в лизинг на дату расторжения, или же возвращать на баланс по первоначальной стоимости. И как классифицировать данное оборудование как оборудование для сдачи в лизинг, но тогда проблема с определение СПИ по МСФО, изначально оборудование было списано, или же как товары, амортизацию не начислять и проводить тест на обесценее?

Заранее благодарен!
                    [~POST_MESSAGE_HTML] => Здравствуйте Игорь.

Подскажите пожалуйста как учитывать оборудование возвращенное из лизинга по причине досрочного расторжения. Ставить его на баланс по стоимости чистых инвестиций в лизинг на дату расторжения, или же возвращать на баланс по первоначальной стоимости. И как классифицировать данное оборудование как оборудование для сдачи в лизинг, но тогда проблема с определение СПИ по МСФО, изначально оборудование было списано, или же как товары, амортизацию не начислять и проводить тест на обесценее?

Заранее благодарен!
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Подскажите пожалуйста как учитывать оборудование возвращенное из лизинга по причине досрочного расторжения. Ставить его на баланс по стоимости чистых инвестиций в лизинг на дату расторжения, или же возвращать на баланс по первоначальной стоимости. И как классифицировать данное оборудование как оборудование для сдачи в лизинг, но тогда проблема с определение СПИ по МСФО, изначально оборудование было списано, или же как товары, амортизацию не начислять и проводить тест на обесценее?

Заранее благодарен!
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Подскажите пожалуйста как учитывать оборудование возвращенное из лизинга по причине досрочного расторжения. Ставить его на баланс по стоимости чистых инвестиций в лизинг на дату расторжения, или же возвращать на баланс по первоначальной стоимости. И как классифицировать данное оборудование как оборудование для сдачи в лизинг, но тогда проблема с определение СПИ по МСФО, изначально оборудование было списано, или же как товары, амортизацию не начислять и проводить тест на обесценее?

Заранее благодарен!
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                            [POST_DATE] => 05.05.2010 18:30:48
                            [POST_MESSAGE] => Здравствуйте Игорь.

Подскажите пожалуйста как учитывать оборудование возвращенное из лизинга по причине досрочного расторжения. Ставить его на баланс по стоимости чистых инвестиций в лизинг на дату расторжения, или же возвращать на баланс по первоначальной стоимости. И как классифицировать данное оборудование как оборудование для сдачи в лизинг, но тогда проблема с определение СПИ по МСФО, изначально оборудование было списано, или же как товары, амортизацию не начислять и проводить тест на обесценее?

Заранее благодарен!
                            [POST_MESSAGE_HTML] => Здравствуйте Игорь.

Подскажите пожалуйста как учитывать оборудование возвращенное из лизинга по причине досрочного расторжения. Ставить его на баланс по стоимости чистых инвестиций в лизинг на дату расторжения, или же возвращать на баланс по первоначальной стоимости. И как классифицировать данное оборудование как оборудование для сдачи в лизинг, но тогда проблема с определение СПИ по МСФО, изначально оборудование было списано, или же как товары, амортизацию не начислять и проводить тест на обесценее?

Заранее благодарен!
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                            [POST_MESSAGE] => По-вдимому, лизинговое оборудование является для лизингодателя (хоть лизинговой фирмы, хоть производителя) не оборудованием, а товаром для перепродажи. По-вмдимому, надо поставить на баланс по стоимости чистых инвестиций на дату расторжения договора чтобы закрыть дебиторскую задолженность арендатора на эту дату, амортизацию не начислять (это не ОС, а товары) и провести тест на обесценение.
                            [POST_MESSAGE_HTML] => По-вдимому, лизинговое оборудование является для лизингодателя (хоть лизинговой фирмы, хоть производителя) не оборудованием, а товаром для перепродажи. По-вмдимому, надо поставить на баланс по стоимости чистых инвестиций на дату расторжения договора чтобы закрыть дебиторскую задолженность арендатора на эту дату, амортизацию не начислять (это не ОС, а товары) и провести тест на обесценение.
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