• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

Reduction In Unguaranteed residual Value ..IAS 17 Leases.

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Reduction In Unguaranteed residual Value ..IAS 17 Leases.

  • This topic has 1 reply, 2 voices, and was last updated 10 years ago by MikeLittle.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • June 11, 2015 at 5:56 pm #256433
    shexi
    Member
    • Topics: 1
    • Replies: 0
    • ☆

    Q 1 :If there is any reduction in UGRV ,As per IFRS we shall revise the income over the lease term.How will we accounted for that in the books of lessor.I have confusion in interpretation of that Para. can u please provide me with some practical examples.

    Q 2:Change in Lease payments and/or Interest rate implicit in lease ..There accounting treatment and practical question.

    June 11, 2015 at 8:20 pm #256484
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23331
    • ☆☆☆☆☆

    Give me the paragraph number from the IAS – it will save me from searching through for the first part of your post.

    I’m not sure how situation 2 can arise – less payments are set out in contract form. Interest rate is written into (by way of the calculated values) the lease. Why should it change?

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • jamesker on ACCA F2 Inventory Control (part c) – Economic Batch Quantity
  • stvincent89 on ACCA P4 Question 1 December 2014 part 3
  • jamesker on FM Chapter 15 Questions Test 1 – The valuation of securities – theoretical approach
  • lara01 on Problems with registration
  • stvincent89 on Corporate Reorganisation and Capital Reconstruction Schemes (part 2) – ACCA (AFM) lectures

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in