(QP 撚）QP Modules June 2019

by individual should be according to hkco

我做嗰陣完全無視咗依個位
Focus咗去𠝹開lease同non lease component個位

條lease 好鬼下

應該冇事
另外我有幾分寫咗題號要email 返公會

lease 大家答咗中hkfrs 16?
定答唔中

差唔多啦

計埋點initial recognise right of use asset + lease liability

Subsequent measure

答non lease component 都應該會執到少少

小事 冇人理 唔會有影響 巴打唔洗驚

佢唔係話group policy唔拆non lease component咩？

咁我可能白做咗五分鐘

Paper 1 essay 題號寫左做 1 2 點算

would not benefit economically by subsituting the machine
still lease

installation cost borne by lessor係咪要當lease incentive 係right to use asset 扣

As a practical expedient, a lessee may elect, by class of underlying asset, not to separate non-lease components from lease components and instead account for all components as a lease. [IFRS 16:13-15]
題目好似有講呢堆野

點解 你加左再扣？

Elect咗就唔分
唔elect就分

人地係話唔elect practical expedient wor

算鳩數
預咗最壞打算tritake 先

Btw help

好似唔係喎
係話group唔用practical expedient，即係唔會合埋一齊計，分返開去計同搵返個relative price
如果唔係就無分maintenance service同lease啦