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Lessor accounting – finance lease – ACCA (SBR) lectures

VIVA

Reader Interactions

Comments

  1. Auna says

    May 7, 2025 at 5:40 am

    Hello Sir,
    If I could ask, in the example 4- Lessee accounting- the question was quite similar to the one discussed here- for the Lessor. In that question too, just like this one , the payments were made at the start of the year. There we used annuity due discounting because the payments were at the beginning of the year. Can I ask why are we not using it here?
    Thank you

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  2. Nugzar0 says

    May 3, 2022 at 1:18 pm

    Afternoon,

    I have one general question about financial lease:

    Say, Company A leases its vehicles to company B, per agreement payment is nearly zero (0) annually from company B, but company B has the obligation to purchase these vehicles in near future.

    At the end of financial year what will be lease receivable for Company A? – not knowing the exact redemption date and price. What will be the treatment?

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  3. malaks says

    August 21, 2021 at 8:58 pm

    Sir can I ask what is the double entry for finance lease ?
    Dr Recivable
    Cr???

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    • fatima67 says

      February 20, 2022 at 8:04 pm

      DR lease receivable CR PPE ( for derecognising an asset under finance lease as you have already transferred the risk and rewards to the lessee)

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  4. wgk says

    August 3, 2021 at 8:20 pm

    Finance Lease Accounting

    1. Derecognise asset and record a receivable (@ net investment in the lease)

    BUT, what happens the difference between the asset and receivable values? Should one recognise this difference as a gain / loss in the income statement???

    Thanks in advance.

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  5. lae950 says

    April 22, 2021 at 2:54 am

    it is great lecture you make it easy and interesting.

    many thanks

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  6. ryanb88 says

    June 11, 2020 at 4:35 pm

    Great lecture. I find I understand this lecturer more if I go to the bottom right hand corner of the video, press the cog button and set playback speed to 1.5x.

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  7. rikp009 says

    September 30, 2019 at 7:15 pm

    Hi There,

    Where is the Sale and leaseback lecture>
    ??

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    • Kate says

      June 28, 2020 at 4:33 pm

      In Fr video ~~

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  8. joannekch says

    August 26, 2019 at 4:05 am

    Dear Sir,

    What is the double entry for the Q example 6 – Finance Lease?

    Dr Finance Lease – receivable 23,484
    Dr ?????
    CR ?????

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    • wgk says

      August 3, 2021 at 8:35 pm

      I think the journal entries would be as follows!

      Dr Lease Receivable
      Cr Asset (derecognise)

      The difference between the lease receivable and the derecognised asset (assuming there is a difference) will be either a gain or loss – and therefore Dr SPL if a loss & Cr SPL if a gain.

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  9. Ayesha says

    August 13, 2019 at 5:54 am

    sorry but where is Sale & Lease back lecture?

    Regards
    A

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  10. Tauhid says

    March 23, 2019 at 12:48 pm

    Boom! found FR Videos. Thanks

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  11. Tauhid says

    March 23, 2019 at 12:26 pm

    Sorry, I am lost! where can I Find FR Videos?

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  12. rohanmehta says

    December 20, 2018 at 4:52 am

    Sir, why did we consider 400 in year5?

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    • rondon1989 says

      March 28, 2019 at 11:45 pm

      that was the unguaranteed residual value

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  13. vlake says

    July 6, 2018 at 10:12 am

    The sale and lease back video is missing

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    • P2-D2 says

      July 6, 2018 at 11:25 am

      Hi,

      If you look within the FR videos then you can find them there. The notes and examples are the same.

      Thanks

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      • grant1993 says

        July 4, 2019 at 2:38 pm

        Afternoon,

        On this occasion I noticed the video missing and the subsequent communication revealing the location of another relevant video to the SBR syllabus. Are there anymore lectures in the same scenario that we must find?

        many thanks

        Grant

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