Case 1 Case 2 Case 3 Case 4 Case 5 Case 6 Lessee Case 6 Lessor Case 7 Case 9 Case 10 Case 11 Case 12

1 1,110,000 6,430,000 450,000 3,440,000 672,390 3,370,727 361,149 9,766,757 1,237,242 11,250,000 170,000 895,200
2 115,000 50,000 0 174,000 1,103,985 361,149 3,370,727 685,341 206,207 2,910,000 40,000 90,000
3 648,000 240,000 1,220,000 1,008,000 7,360,794 3,444,578 1,749,273 8,952,861 375,554 380,000 30,000 238,500
4 489,517 1,143,686 0 432,000 336,548 9,252,098 1,406,589 51,000 656,700
5 4,500,000 529,343 0 101,739 3,108,120 813,896 724,156 1,563,000 2,189,000
6 4,253,427 7,863,686 648,550 1,655,500 3,749,657 685,373 99,119 1,590,000
7 6,578,260 2,874,447 400,000 1,540,500 -100,343 8,443,159 823,275 5,210,000
8 6,156,235 205,534 365,000 0 1,314,000
9 2,454,801 7,265,239

Case 5 4. Bonds payable X

Bonds payable 118,691
Interest expense 15,294
Premium on bonds payable 103,985
Interest payable 30,000

5. Bonds payable Y
Bonds payable 700,000
Interest expense 102,904
Premium on bonds payable 360,794
Share premium - conversion priviledge 236,302
CASE 8 - Apple Company

Case A: IFRS 16, Par. 103

Buyer-Lessor Seller-Lessee
Financial Asset 850,000 Cash 850,000
Cash 850,000 Financial Liability 850,000
PV of Lease Liability 681,578.63
Case B: IFRS 16, Par. 100 P140,000*PVOA,10%,^-7
Equipment 850,000.00 Cash 850,000.00 FV CA GAIN
Cash 850,000.00 Right of Use Asset 561,300.05 Total 850,000.00 700,000.00 150,000.00
Accumulated Depreciation 300,000.00 Rights retained by the lesee 681,578.63 561,300.05 120,278.58 unrecognized gain/loss
Lease Receivable 980,000.00 Gain on right transferred 29,721.42 Rights transferred to the buyer-lessor 168,421.37 138,699.95 29,721.42 recognized/loss
Unearned Interest Income 130,000.00 Equipment 1,000,000.00
Equipment 850,000.00 Lease Liability 681,578.63

Case C: IFRS 16, Par. 101b (additional financing)

Equipment 750,000.00 Cash 850,000.00 FV CA GAIN
Cash 850,000.00 Right of Use Asset 542,806.73 Total 750,000.00 700,000.00 50,000.00
Accumulated Depreciation 300,000.00 Rights retained by the lesee 581,578.63 542,806.73 38,771.91 unrecognized gain/loss
Lease Receivable 980,000.00 Gain on right transferred 11,228.09 Rights transferred to the buyer-lessor 168,421.37 157,193.27 11,228.09 recognized/loss
Unearned Interest Income 230,000.00 Equipment 1,000,000.00
Equipment 750,000.00 Lease Liability 681,578.63 Par. 101A FV
Selling Price 850,000.00 (100,000.00) 750,000.00
PV of Lease Liability 681,578.63 (100,000.00) 581,578.63
Case D: IFRS 16, Par. 101a (prepayments)
Equipment 850,000.00 FV CA GAIN
Cash 850,000.00 Cash 850,000.00 Total 900,000.00 700,000.00 200,000.00
Right of Use Asset 569,005.60 Rights retained by the lesee 731,578.63 569,005.60 162,573.03 unrecognized gain/loss
Lease Receivable 980,000.00 Accumulated Depreciation 300,000.00 Rights transferred to the buyer-lessor 168,421.37 130,994.40 37,426.97 recognized/loss
Unearned Interest Income 130,000.00 Gain on right transferred 37,426.97
Equipment 850,000.00 Equipment 1,000,000.00 Par. 101b FV
Lease Liability 681,578.63 Selling Price 850,000.00 50,000.00 900,000.00
PV of Lease Liability 681,578.63 50,000.00 731,578.63

Case E: IFRS 16, Par. 100

Equipment 500,000.00 FV CA GAIN
Cash 500,000.00 Cash 500,000.00 Total 500,000.00 700,000.00 (200,000.00)
Right of Use Asset 681,578.63 Rights retained by the lesee 486,841.88 681,578.63 (194,736.75) unrecognized gain/loss
Lease Receivable 700,000.00 Accumulated Depreciation 300,000.00 Rights transferred to the buyer-lessor 13,158.12 18,421.37 (5,263.25) recognized/loss
Unearned Interest Income 200,000.00 Loss on right transferred 5,263.25
Equipment 500,000.00 Equipment 1,000,000.00 PV of Lease Liability 486,841.88
Lease Liability 486,841.88 P100,000*PVOA,10%,^-7