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    기타 타사에 운용리스로 제공하는 기계장치를 투자부동산으로 볼 수 있는지 여부

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    작성자 메이플세무회계
    댓글 댓글 3건   조회Hit 2,804회   작성일Date 24-07-02 23:15

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    Q. 당사는 수천만원 상당의 기계장치를 소유하고 있고, 그 기계장치를 타사에 운용리스로 제공하고 있습니다. 이러한 경우, 해당 기계장치는 유형자산으로 분류해야 하는지, 투자부동산으로 분류해야 하는지 궁금합니다.

    A. 기준서 제1040호에서 정의된 투자부동산은 다음과 같습니다.
    투자부동산: 임대수익이나 시세차익 또는 둘 다를 얻기 위하여 소유자가 보유하거나 리스이용자가 사용권자산으로 보유하고 있는 부동산[토지, 건물(또는 건물의 일부분) 또는 둘 다]. 다만, 다음 목적으로 보유하는 부동산은 제외한다.
    ㈎ 재화나 용역의 생산 또는 제공이나 관리목적에 사용
    ㈏ 통상적인 영업과정에서의 판매
    그리고 기준서 제1016호에서 정의된 유형자산은 다음과 같습니다 
       유형자산: 재화나 용역의 생산이나 제공, 타인에 대한 임대 또는 관리활동에 사용할 목적으로 보유하는 물리적 형태가     있는 자산으로서 한 회계기간을 초과하여 사용할 것이 예상되는 자산 
    상기 내용을 종합할 때 임대용 기계장치는 투자부동산이 아닌 유형자산으로 분류하는 것이 적절합니다. 참고로 일반회계기준 13.26은 운용리스자산은 리스자산의 성격에 따라 비유동자산 중 유형자산 또는 무형자산의 한 항목으로 표시하고 그 항목의 구체적인 내역은 주석으로 기재하도록 규정하고 있습니다. 
    관련규정 : K-IFRS 제1040호[투자부동산], 제1016호[유형자산]

    f40f03411472f93dfbefc5e4943a3654_1719929707_0274.jpg
     


     

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