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leases

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › leases

  • This topic has 1 reply, 2 voices, and was last updated 10 months ago by Stephen Widberg.
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  • August 4, 2021 at 3:34 am #630324
    Noah098
    • Topics: 936
    • Replies: 352
    • ☆☆☆☆☆

    sir does IAS 16 state that there should be EXCLUSIVE right to use the asset in order for a contract to be categorised as lease (and not a service contract)?

    August 4, 2021 at 6:29 pm #630405
    Stephen Widberg
    Moderator
    • Topics: 10
    • Replies: 2518
    • ☆☆☆☆☆

    For the sake of the exam …………….. exclusive.

    But as always it’s a judgement call.

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