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Nhà của tôi  Các khoá học của tôi  KTQT1_B1402_MonAft_HKC2022  Topic 6. Lease  Quizzes - Topic 6: Leases

Bắt đầu vào lúc Thứ sáu, 28 Tháng 10 2022, 5:19 PM

Trạng thái Đã xong
Kết thúc lúc Thứ sáu, 28 Tháng 10 2022, 5:26 PM
Thời gian thực hiện 7 phút 13 giây
Điểm 10,00 trên 10,00 (100%)

Câu Hỏi 1 Hoàn thành Đạt điểm 1,00 trên 1,00

At the commencement of the lease, IFRS 16 requires lessee to:

Select one:
a. Classify the lease as either finance and operating
b. Recognize the underlying asset under IAS 16 or IAS 38, and the finance lease liability
c. Recognize the right-of-use asset and the lease liability
d. Assess if the contract contains the lease. The accounting starts at the inception date.

Câu Hỏi 2 Hoàn thành Đạt điểm 1,00 trên 1,00

At the commencement of the lease, IFRS 16 requires lessee to:

Select one:
a. Assess if the contract contains the lease. The accounting starts at the inception date.
b. Classify the lease as either finance and operating
c. Recognize the right-of-use asset and the lease liability
d. Recognize the underlying asset under IAS 16 or IAS 38, and the finance lease liability

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Câu Hỏi 3 Hoàn thành Đạt điểm 1,00 trên 1,00

The classification of a lease as either an operating or finance lease is based on

Select one:
a. The economic life of the asset.
b. The transfer of the risks and rewards of ownership.
c. The length of the lease.
d. The minimum lease payments being at least 50% of the fair value.

Câu Hỏi 4 Hoàn thành Đạt điểm 1,00 trên 1,00

What is the most important factor to decide how to account for the sale & leaseback transaction?

Select one:
a. Whether the lease payments are at market rentals, below market or above market.
b. Whether the transfer of asset is a sale under IFRS 15 Revenue from Contracts with Customers.
c. Whether the resulting lease is operating or finance.
d. Whether the sales price is at fair value, above fair value or below fair value.

Câu Hỏi 5 Hoàn thành Đạt điểm 1,00 trên 1,00

Where there is a lease of land and buildings and the title to the land is not transferred, generally the lease is
treated as if

Select one:
a. The land is an operating lease, the building is a finance lease.
b. The land is an operating lease, the building is an operating lease.
c. The land is a finance lease, the building is a finance lease.
d. The land is a finance lease, the building is an operating lease.

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Câu Hỏi 6 Hoàn thành Đạt điểm 1,00 trên 1,00

Which situation leads to a lease being classified as finance by the lessor in line with IFRS 16?

Select one:
a. The lease term is for at least 50% of asset’s economic life.
b. The lessor does not classify the lease under IFRS 16 anymore.
c. There is an option to purchase the asset at the price equal to its fair value at the end of the lease term.
d. Ownership is transferred to the lessee by the end of the lease term.

Câu Hỏi 7 Hoàn thành Đạt điểm 1,00 trên 1,00

The arrangement contains a lease when the customer has the following right throughout the period of use:

Select one:
a. The right to obtain the asset’s by-products
b. The protective right to an identified asset
c. The right to design an identified asset
d. The right to control the use of an identified asset

Câu Hỏi 8 Hoàn thành Đạt điểm 1,00 trên 1,00

The lease of land and buildings when split causes difficulty in the allocation of the minimum lease
payments. In this case the minimum lease payments should be split

Select one:
a. According to any fair method devised by the entity.
b. According to the relative fair value of two elements.
c. By the entity based on the useful life of the two elements.
d. Using the sum of the digits method.

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Câu Hỏi 9 Hoàn thành Đạt điểm 1,00 trên 1,00

Which item is NOT included in the lease payments?

Select one:
a. Variable payments NOT depending on an index or a rate
b. Residual value guarantees
c. Variable payments depending on an index or a rate
d. Penalties for terminating the lease

Câu Hỏi 10 Hoàn thành Đạt điểm 1,00 trên 1,00

When there is a change in the lease term, the lessee needs to:

Select one:
a. Remeasure the lease liability with difference recognized in profit or loss, by discounting the revised lease
payments by the unchanged discount rate.
b. Remeasure the lease liability as an adjustment of the right-of-use asset, by discounting the revised lease
payments by the revised discount rate.
c. Remeasure the lease liability as an adjustment of the right-of-use asset, by discounting the revised lease
payments by the unchanged discount rate.
d. Remeasure the lease liability with difference recognized in profit or loss, by discounting the revised lease
payments by the revised discount rate.

◄ Topic 6 - Leases (IFRS 16) (Eng) Chuyển tới...

4a. IFRS 16 Leases Standard JANUARY 2016 ►