accaf7財(cái)務(wù)報(bào)告leases-資料下載頁(yè)
2025-08-12 21:02本頁(yè)面
【導(dǎo)讀】–承租人有權(quán)行使其使用租賃資產(chǎn)權(quán)利的日期。–是初始確認(rèn)融資租賃資產(chǎn)與負(fù)債的日期。
【正文】 F7 34 Test 3, p282 At the beginning of year Y1 Y2 Y3 Y4 Dr. Prepaid rent 1000 Cr. Cash 1000 At the end of the year Dr. Rent charge 1250 1250 1250 1250 Cr. Prepaid rent 250 250 250 250 Cash 1000 1000 1000 1000 F7 35 Continued Y1 Y2 Y3 Y4 ? Ine statement – Rent charge 1250 1250 1250 1250 ? SFP – Prepaid rent 750 500 250 F7 36 Disclosure by lessees ? Finance lease – carrying amount of asset。 – reconciliation between total minimum lease payments and their present value。 – amounts of minimum lease payments at the reporting date and the present value thereof, for: ? the next year。 ? years 2 through 5 bined。 ? beyond five years。 F7 37 Continued – contingent rent recognised as an expense。 – total future minimum sublease ine under noncancellable subleases。 and – general description of significant leasing arrangements, including contingent rent provisions, renewal or purchase options, and restrictions imposed on dividends, borrowings, or further leasing. F7 38 Continued ? Operating lease – amounts of minimum lease payments at balance sheet date under noncancellable operating leases for: ? the next year。 ? years 2 through 5 bined。 ? beyond five years。 – total future minimum sublease ine under noncancellable subleases。 F7 39 Continued – lease and sublease payments recognised in ine for the period。 – contingent rent recognised as an expense。 and – general description of significant leasing arrangements, including contingent rent provisions, renewal or purchase options, and restrictions imposed on dividends, borrowings, or further leasing F7 40 Hire purchase transaction ? The purchaser pays an initial deposit followed by instalments spread over a period of several years. Ownership of the asset does not pass until the final instalment is paid. ? It satisfy the definition of finance lease in IAS 17. ? Accounting by buyers is just like accounting for finance leases by lessees. F7 41 Note ? Offbalance sheet financing (., a finance lease is incorrectly treated as an operating lease. ) – Little effect on ine statement. But the timing of recognition of gains or losses can be controlled by the management. – assets are understated, and ROCE is misleading。 – liabilities are understated, and so is debt/equity ratio. F7 42 Exercises ? Test 4, p284 ? 2note(ii) Pilot01 ? 2note(ii) Jun02 (draft SFP) paying semiannually練習(xí)冊(cè) 17b ? 2note(i) Jun04 (draft SFP) ? 2note(i) Jun09 ? 5b Dec03 rental payment date is not reporting date ? 4b Dec07 F7 43
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