assess whether each of the criteria in ias 17 10 indicates that the lease has to be 612638

Finance lease or operating lease?

As from Jan 01, 01 entity E leases a machine. The lease term is four years. The economic life (IAS 17.4) and the useful life (IAS 17.4) of the machine are six years. At the end of each year, a minimum lease payment of CU 1 has to be made. There is no purchase option and no transfer of ownership by the end of the lease term. The machine is a standardized product that is also used by E”s competitors. It is not practicable for E to determine the interest rate implicit in the lease. E”s incremental borrowing rate is 9% p.a. The fair value of the machine as at Jan 01, 01 is CU 3.

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Assess whether each of the criteria in IAS 17.10 indicates that the lease has to be treated as a finance lease in E”s financial statements. Assume that apart from IAS 17.10, no further criteria are relevant for the assessment in this example.

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