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. Viewing 2 posts - 1 through 2 (of 2 total) Author Posts August 4, 2021 at 3:34 am #630324 Noah098 Topics: 936Replies: 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 WidbergModerator Topics: 10Replies: 2518☆☆☆☆☆ For the sake of the exam …………….. exclusive. But as always it’s a judgement call. Author Posts Viewing 2 posts - 1 through 2 (of 2 total) You must be logged in to reply to this topic. Log In Username: Password: Keep me signed in Log In