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Leases IFRS 16

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

  • This topic has 1 reply, 2 voices, and was last updated 5 years ago by Stephen Widberg.
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  • July 14, 2020 at 8:32 am #576757
    jagmeet
    Member
    • Topics: 62
    • Replies: 56
    • ☆☆

    Dear Sir,

    I do not understand the logic behind the split in the current and non current portion of the lease liability when payment is in advance and in arrears,please explain this in a understandable way

    Thank you

    July 14, 2020 at 5:05 pm #576804
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    Splitting up the liability between current and non-current is important when you do Financial Reporting but not really important for this exam

    As long as you can calculate the total liability you will be fine

    Strictly speaking the current liability portion will be payments next year minus any interest accruing between the start of next year at the date of the last payment next year

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