chapter 9 - leases

Övningen är skapad 2024-09-18 av Makizon. Antal frågor: 8.

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Välj frågor (8)

Vanligtvis används alla ord som finns i en övning när du förhör dig eller spelar spel. Här kan du välja om du enbart vill öva på ett urval av orden. Denna inställning påverkar både förhöret, spelen, och utskrifterna.

Alla Inga

  • When can a user choose not to apply a lease accounting treatment? Short-term leases
  • How is the right of use asset initially measured? At cost (present value of the sum of future rents)
  • What is the incremental borrowing rate? The interest rate the lessee would have to pay to borrow money
  • Throughout the period of use, the customer in a lease transaction must have two requirements fulfilled, describe one of them. The user must have the right to obtain almost all the economic benefits from the use
  • How is the right of use asset measured subsequently? Cost less depreciations and impairments
  • How is a lease defined in IFRS16? A contract that gives the holder the right to use an asset for a period of time and pays for it
  • How is the lease-term defined? As the non-cancellable period of the lease
  • How is the reduction of the liability to the lessor calculated? It is lowered with the lease payment, less calculated interest costs presented in the income statement

Alla Inga

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Utdelad övning

https://glosor.eu/ovning/chapter-9-leases.12191139.html

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