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Which Interest Rate Must Be Used by the Lessee to Account

Question 109

Multiple Choice

Which interest rate must be used by the lessee to account for a finance lease under ASPE?


A) The lessor's implicit rate if known, otherwise the lessee's incremental borrowing rate.
B) The lower of the lessor's implicit rate AND the lessee's incremental borrowing rate.
C) The lessee's incremental borrowing rate.
D) The lessor's implicit rate.

Correct Answer:

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