ACCA Paper F7 Financial Reoporting Class Note

RP. 20,000

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  ONE LESSEE USUALLY SEVERAL LESSEES [lease non-cancellable] LEASE LONG-TERM LEASE for SHORTER TERM
substantial proportion of asset's life. a few months?
LESSOR NOT concerned with value LESSOR IS concerned with value of asset at end of lease. asset - wants to lease to another; then another, etc
LESSEE CAPITALISES LEASED LESSOR CARRIES NON-CURRENT ASSET AS NON-CURRENT ASSET in its Statement of Financial Position (and as obligation to pay future rentals)
  AT CASH PRICE (or P.V. of payments), LESSEE shows any amount accrued depreciates it, etc. but unpaid as a Payable.LESSOR only shows Receivable for Capital sum
  Crucial exam point: SUBSTANCE OVER FORM concept Whoever uses the asset treats it as if it owns it irrespective of whether it has been fully paid for or not (also IAS 1 & 8 covers concept).
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Acca Paper F 7 Financial Reporting Acca Paper F7 Financial Reoporting Class Note