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Lease (LOS 2020) شرح سامح الليثي 8

Lease (LOS 2020) شرح سامح الليثي 8
نستعين بالله ونخش من البوست ده على حل كام سؤال من جليم
.
طيب اولا الخطة هي حل اسئلة جليم وهما النهاردة 27 سؤال في الجزء الخاص بالlease من اكسس 2020
.
وبرضو نحل ويلي وهوك إن شاء الله.
.
السؤال 1
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Question: 1
.
If the lease term is less than 12 months,
when may a lessee elect not to recognize the right-of-use asset and lease liability?
………
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A. The lease transfers ownership of the leased asset to the lessee by the end of the lease term.
B. The present value of the sum of (1) the lease payments and (2) any residual value guaranteed by the lessee is 90% or more of the fair value of the leased asset.
C. The lease does not include a purchase option that the lessee is reasonably certain to exercise.
D. The term of the lease is for the major part of the remaining economic life of the leased asset.
.
.
طيب حلو اوي بيقولك :
.
لو النهاردة العقد سنة او اقل امتى المستأجر ممكن ميرسملش ؟؟
.
فسيادتك بتدور على اجابة بتطير الOWNES
.
طبع A بتثبت الO
.
والاجابة B بتثبت الN
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والاجابة D بتثبت الE
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فالاجابة هي C بيقولك The lease does not include a purchase option يعني بيطيرلك الW بتاعتنا
.
………..
Answer (C) is correct.
As an accounting policy for short-term leases,
a lessee may elect not to recognize the right-of-use asset and lease liability if,
at the commencement date,
the lease (1) has a term of 12 months or less and
(2) does not include a purchase option that the lessee is reasonably certain to exercise.
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السؤال 2
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Question: 2
.
On January 1, Year 1, Lessee entered into a 4-year lease that does not transfer ownership at the end of the lease term.
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يبقى العقد مفيهوش الO
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وكمان بيقولك:
.
It also includes a purchase option not reasonably expected to be exercised.
.

يبقى العقد مفيهوش الW
.
.
The leased asset has (1) a 6-year economic life,
.
طيب نقف هنا عقد 4 سنين من اجمالي عمر 6 سنين يبقى 67%
.
يبقى طيرنا الE
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(2) no residual value,
.

and (3) a present value of the annual lease payments equal to 75% of the leased asset’s fair value.
وهنا طيرنا الN
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وانهى كلامه وقالك:
.
If the leased asset has no alternative use to the lessor at the end of the lease term,
.
how should Lessee classify the lease?
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خلي بالك اثبت الS
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يبقى العقد يتصنف Finance. على طول
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لاننا قلنا
the leased asset is so specialized that it is expected to have no alternative use to the lessor at the end of the lease term.
Consequently, a criterion for classification of the lease as a finance lease is met.
..
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طيب نوقف البوست ده على كدة ونخش على Accounting for Finance Leases (Lessee)
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يسر الله الأمر وأعان

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