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July 29, 2021 at 8:36 am
Hello sir, in the start it says we add the Unguaranteed Residual value but in the calculation we are adding the guaranteed residual and deducting the Unguaranteed amount.. can u please help me with it, Many thanks.
July 29, 2021 at 10:30 am
Sorry I have read the question wrong
February 8, 2021 at 12:11 am
I thought that the present value of a lease payment received on or before the commencement date of the lease is not included in calculating the net investment in the lease. I think that’s what IFRS16 appendix A says. If that’s true then any payment received where year = 0 would be excluded no? But in this example in the video it was included.
August 10, 2020 at 8:38 am
Hello! When I use the AF tables Vs Long hand method of calculating the NPV, I get very slightly different numbers (by $5). Are you aware if there is a rounding threshold for the answers in the exam? If not, do you know which way the exam will require us to answer it? In reality i can see that $5 within $24k is immaterial, but I think it wont get us the mark in the exam!
AF (1+3.63)*5000 = $23,150 DF5(0.822)*400 = $328.80 Total via AF = $23,478.80
Long hand method (as in your example) $23,484
Variance $5. Thanks very much!
December 21, 2020 at 12:11 pm
In the exam you will be using the tables and so your answer would be the same as what is calculated by the examining team in the question. The questions are designed also to ensure that there is no possibility of students getting incorrect answers due to rounding. Thanks!
June 17, 2020 at 9:31 pm
Why do you not take in to account the 1600 guaranteed residual please?
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