Page 420 - FR Integrated Workbook 2018-19
P. 420

Chapter 24








                   Example 2 cont.





                   (W3) Lease liability

                                                   Lease liability
                   Lease repayments (bal)             1,800  Balance b/f: NCL                   3,500
                                                              Balance b/f: CL                   1,100

                   Balance c/f: NCL                   9,300  New lease assets                 10,000

                   Balance c/f: CL                    3,500
                                                     ———                                      ———
                                                     14,600                                   14,600

                                                     ———                                      ———

















































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