Fluctuation of Fair Value condition

Financial Reporting

The condition relating to whether fair value fluctuation is borne by Lessee, is that not the same thing as asking whether there is a Guaranteed Residual value? Video Details ------------- Ind AS - CA Final Ind AS 116 Leases #60. Determinants of a Finance Lease

Vishnu Muraleedharan

CA Final

★ 32K+

19-Mar-26 13:23

101

Answers (2)

Best Answer

GRV only covers downside. FV changes covers both.

CA Suraj Lakhotia

Admin

20-Mar-26 10:03

CA Suraj Lakhotia Admin

GRV only covers downside. FV changes covers both.

Understood, thank you

Thread Starter

Vishnu Muraleedharan

CA Final

★ 32K+

20-Mar-26 13:06