When Current is Noncurrent and Vice Versa!
描述了使用“现值变动法”计算长期租赁负债的流动与非流动部分时产生的错误及其影响，对会计实务和准则制定有参考价值。
Abstract ABSTRACT: This article describes the nature and effects of the miscalculation of both the current and noncurrent portions of long-term lease obligations which results from the use of the "change in present value" approach.