Leases – accounting treatment – ACCA Financial Reporting (FR)

Comments

1. eller says

   July 7, 2021 at 5:39 pm

   Just keep moving on to get the continuity marks. Even with your wrong answers. 😀 If only I had this knowledge previously. 🙂

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2. deve1206 says

   April 22, 2019 at 7:10 am

   Excellent

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3. qashmar says

   November 10, 2018 at 4:08 pm

   Hi Sir, is right of use asset subject to impairment in any circumstances?.

   Thanks,

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   • P2-D2 says

     December 31, 2018 at 2:54 pm

     Hi,

     Yes, it would follow the same rules as IAS 36 for impairment testing.

     Thanks

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4. abiaccastudent says

   June 22, 2018 at 11:29 am

   hello sir, what about the payments other than fixed payment which we include in lease liablity on present value whats the treatment of these expected value guarantee etc ?

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   • P2-D2 says

     June 22, 2018 at 8:51 pm

     Hi,

     You don’t really need to worry about these in FR, they are more relevant for SBR.

     Thanks

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