EX 1.

1/1/X1, COMPANY A LEASE 1 EQUIPMENT FOR 3 YEARS, PAY 100 AT THE END OF EACH YEAR, DISCOUNT
RATE IS 10%/YEAR. RETURN ASSET AT THE END OF THE LEASE.

LEASE LIABILITIES

1/1/X1 COMMENCEMENT DATE

ENTRY:…...
ALLOCATE INTEREST
PAYMENT DATE LEASE PAYMENT INTEREST LEASE LIABBALANCE OF LL
1/1/X1
31/12/X1
31/12/X2
31/12/X3
H YEAR, DISCOUNT
VD2. DN A ĐI THUÊ 1 TS: KỲ HẠN THUÊ 3 NĂM (GIA HẠN 2 NĂM VỚI LS THẤP HƠN THỊ TRƯỜNG) , 100/CUOI MOI NA
ỜNG) , 100/CUOI MOI NAM, LSCK 10%/NAM. TRA LAI TS. 1/1/X1
VD3.
DN A ĐI THUÊ 1 TS: KỲ HẠN THUÊ 5 NĂM (KHÔNG HỦY NGANG 3 NĂM, 2 NĂM CÒN LẠI DN A LỰA CHỌN TIẾP TỤC THUÊ), 100
ỰA CHỌN TIẾP TỤC THUÊ), 100/CUOI MOI NAM, LSCK 10%/NAM. TRA LAI TS. 1/1/X1
EX 4. 1/1/X1, COMPANY A LEASE 1 EQUIPMENT FOR 3 YEARS, PAY 100 AT THE END OF EACH
YEAR, DISCOUNT RATE IS 10%/YEAR. RETURN ASSET AT THE END OF THE LEASE.
SHOW THAT: IF CPI INCREASE MORE THAN 10% --> LEAE PAYMENT WILL ADJUST INCREASE 5%. KNOWN THAT: CPI FROM THE
LEASE LIABILITIES

1/1/X1 COMMENCEMENT DATE

ENTRY:…...
ALLOCATE INTEREST
PAYMENT DATE LEASE PAY INTEREST LEASE LIABBALANCE OF LL AT 31/12/X1
1/1/X1 STATEMENT OF FINANCIAL POSITION
31/12/X1 NON-CURRENT ASSET
31/12/X2 ROU ASSET
31/12/X3 - COST
- ACCUMULATED DEPRECIATION
AT 31/12/X1
DR INTEREST EXPENSE SHORT TERM LIABILITY
DR LEASE LIABILITY - LEASE LIABILITY
CR CASH LONG TERM LIABILITY
--> BALANCE OF LL: - LEASE LIABILITY

DEPRECIATION OF ROU: STATEMENT OF COMPREHENSIVE IN

DR DEPRECIATIOPN EXP - ROU PROFIT OR LOSS
CR ACCUMULATED DEPRECIATION - ROU - INTEREST EXPENSE
--> CA OF ROU - DEPRE… EXPENSE
OCI
…..

1/1/X2 CPI INCREASE MORE THAN 10% --> LEASE PAYMENT INCREASE 5%
CF 0 0
LL (NEW)
ADJUST INCREASE
ADJUST IN CA OF ROU:
ENTRY:
DR ROU EQUIPMENT
CR LEASE LIABILITY

ALLOCATE INTEREST
PAYMENT DATE LEASE PAY INTEREST LEASE LIABBALANCE OF LL
1/1/X2
31/12/X2
31/12/X3

AT 31/12/X2 DR INTEREST EXPENSE

DR LEASE LIABILITY
CR CASH
--> BALANCE OF LL:
DEPRECIATION OF ROU:
DR DEPRECIATIOPN EXP - ROU
CR ACCUMULATED DEPRECIATION - ROU
--> CA OF ROU
OWN THAT: CPI FROM THE 2ND YEAR INCREASE 10%.

NT OF FINANCIAL POSITION
RENT ASSET
$0.00
$0.00
ULATED DEPRECIATION $0.00

RM LIABILITY
$0.00
RM LIABILITY
$0.00

NT OF COMPREHENSIVE INCOME

…..
….
VD5. DN A ĐI THUÊ 1 TS: KỲ HẠN THUÊ 3 NĂM, 100/DAU MOI NAM (TỪ 1/1/X1), LSCK 10%/NAM. 1/1/X1. MUA LẠI TS VỚ
TG ƯỚC TÍNH SD TS LÀ 5 NĂM
/NAM. 1/1/X1. MUA LẠI TS VỚI GIÁ MUA LÀ 150.
VD6. DN A ĐI THUÊ 1 TS: KỲ HẠN THUÊ 5 NĂM, 100/ĐẦU MOI NAM (1/1/X1), LSCK 10%/NAM. TRA LAI TS. 1/1/X1
AM. TRA LAI TS. 1/1/X1
EX 1. 1/1/X1: COMPANY A LEASE AN EQUIPMENT, 5 YEARS, 100/END OF EACH YEAR, 10%, RETURN.
AN OPTION TO EXTEND: 2 YEARS. LEASE PAYMENT: UNCHANGE
1/1/X1: COMPANY DO NOT CHOOSE THIS OPTION.
1/1/X3: COMPANY CHOOSE THIS OPTION.

EX 2. 1/1/X1: COMPANY A LEASE AN EQUIPMENT, 5 YEARS, 100/END OF EACH YEAR, 10%, RETURN.
AFTER 2 YEARS, LESSOR ADJUST LEASE PAYMENT INCREASE 15% DUE TO INCREASE IN MARKET PRICE OF EQUIPMEN

REQUIREMENT:
ACCOUNTING TREATMENT: 1/1/X1, 31/12/X1, AT THE DATE OF CHANGE, AT THE END OF THE YEAR OF CHANGE
N MARKET PRICE OF EQUIPMENT.

D OF THE YEAR OF CHANGE