On 1 October 20X4 Flash Co acquired an item of plant under a five-year lease agreement. At that date the present value of the total lease payments was $25m. The agreement had an implicit finance cost of 10% per annum and required an immediate deposit of $2m and annual rentals of $6m paid on 30 September each year for five years. What is the current liability of the lease in Flash Co’s statement of financial position as at 30 September 20X5?

談宸俐 發(fā)布于：2020-06-29 22:31:03 瀏覽586次   ACCA FR
老師，這題我算不對(duì)，怎么做都是3.85m，拿25m做期初數(shù)然后后付租金 應(yīng)該怎么做？
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TimHan 發(fā)布于2020-06-29 23:35:56

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