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IFRS 16 Leases

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IFRS 16 Leases

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  • March 4, 2018 at 10:25 am #440033
    Avatarvikulchik07
    Participant
    • Topics: 26
    • Replies: 12
    • ☆

    Hello!
    Could you help me with Leases, please?

    My question regarding Chapter 20, Exapmle 4.
    Why do we use PV (without any direct cost and incentives) when we start to calculate Interest and Liability?

    Thanks in advance!

    March 4, 2018 at 8:58 pm #440216
    AvatarP2-D2
    Keymaster
    • Topics: 4
    • Replies: 7235
    • ☆☆☆☆☆

    Hi,

    It is because the direct costs and incentives are cash entries and do not impact the value of the liability.

    Thanks

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