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International Financial Reporting Standards (IFRS) Notes

	IFRS Notes
11705	Finance lease, Lessor IAS 17-pr36 Lessor recognises finance leases in the statement of financial position as a receivable IAS 17-pr36 Lessor The amount to be recognised by lessor is the amount of net investment in the lease IAS 17-pr37 Lease payment receivable = (1) + (2) (1) repayment of principal (2) finance income IAS 17-pr39 Subsequent measurement Finance income is recognised in a pattern of generating (3) (3) constant periodic rate of return on (4) (4) lessor's net investment in finance lease

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