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IFRS 16 (VD Cac TH Đi Thue TS) - en (For Student)
IFRS 16 (VD Cac TH Đi Thue TS) - en (For Student)
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 TERMS 3 years
LEASE PAYMENTS 1/1/X1 31/12/X1 31/12/X2 31/12/X3
100 100 100
LEASE LIABILITIES 248.69
ALLOCATE INTEREST
PAYMENT DATE LEASE PAYMENT INTEREST LEASE LIABILITY BALANCE OF LL
1/1/X1 $248.69
31/12/X1 100 $24.87 $75.13 $173.55
31/12/X2 100 $17.36 $82.64 $90.91
31/12/X3 100 $9.09 $90.91 $0.00
31/12/X1
DR DÊR
R, DISCOUNT RATE IS
VD2. DN A ĐI THUÊ 1 TS: KỲ HẠN THUÊ 3 NĂM (GIA HẠN 2 NĂM VỚI LS THẤP HƠN THỊ TRƯỜNG) , 100/CUOI MO
LEASE TERMS 5 years (costs of terminating the lease)
LEASE PAYMENTS 1/1/X1-5 31/12/X1-5 31/12/X1-431/12/X1-3 31/12/X1-2
100 100 100 100
379.08
1/1/X1 COMMENCEMENT DATE
ENTRY:…...
DR ROU EQUIPMENT 379.08
CR LEASE LIABILITIES $379.08
ALLOCATE INTEREST
PAYMENT DAT LEASE PAYMENT INTEREST LEASE LIABILITY BALANCE OF LL
1/1/X1 $379.08
31/12/X1 100 $37.91 $62.09 $316.99
31/12/X2 100 $31.70 $68.30 $248.69
31/12/X3 100 $24.87 $75.13 $173.55
31/12/X4 100 $17.36 $82.64 $90.91
31/12/X5 100 $9.09 $90.91 $0.00
N THỊ TRƯỜNG) , 100/CUOI MOI NAM, LSCK 10%/NAM. TRA LAI TS. 1/1/X1
31/12/X1-1
100
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
LEASE TERMS 5 years
LEASE PAYMENTS 1/1/X1-5 31/12/X1-531/12/X1-431/12/X1-331/12/X1-231/12/X1-1
100 100 100 100 100
379.08
1/1/X1 COMMENCEMENT DATE
ENTRY:…...
DR ROU EQUIPMENT 379.08
CR LEASE LIABILITIES $379.08
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
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
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
LEASE TERMS 3 years
LEASE PAYMENTS
273.55
LEASE LIABILITIES 173.55
LEASE LIABILITIES ON COMMENCEMENT DATE 100
273.55
173.55
100
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.