Skip to content
Sign inRegister

FR

Leases - accounting treatment - ACCA Financial Reporting (FR)

VIVA Subject Guide

6 Comments

  1. eller
    Just keep moving on to get the continuity marks. Even with your wrong answers. :D If only I had this knowledge previously. :)
  2. Devender
    Excellent
  3. qashmar
    Hi Sir, is right of use asset subject to impairment in any circumstances?.

    Thanks,
  4. P2-D2Tutor
    Hi,

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

    Thanks
  5. abiaccastudent
    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 ?
  6. P2-D2Tutor
    Hi,

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

    Thanks

Leave a comment