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OP note chp12. Leases 1.Lease accounting, 1.1 initial recognition

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › OP note chp12. Leases 1.Lease accounting, 1.1 initial recognition

  • This topic has 1 reply, 2 voices, and was last updated 6 months ago by P2-D2.
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    Posts
  • December 3, 2021 at 7:24 pm #642428
    brillianti1013
    • Topics: 11
    • Replies: 3
    • ☆

    HI Sir,
    OP note chp12. Leases 1.Lease accounting, 1.1 initial recognition
    Why in the column of “Liability” says the liability is “Fixed payments Less incentive”, but in the example 2 Lease accounting, working 2 b/f figure is still the PV of Total payment only
    (GBP 22,730) , withought deducting incentive GBP500 (Lessor reimburse GBP500)?

    When we calcuate the Lease Liability, do we need to deduct the incentive or not?

    Thanks.

    December 11, 2021 at 11:32 am #643887
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 6115
    • ☆☆☆☆☆

    Hi,

    Sorry, I don’t quite follow your question. Could you elaborate a bit further please so that I can help?

    Thanks

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