IFRS 16 Lease Accounting

IFRS 16 Lease Accounting

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Responsible	Linda
Last Update	08/05/2024
Completion Time	2 hours 45 minutes
Members	1

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INTRODUCTION

8Lessons · 43 min
- Introduction to Leasing
  
  Preview
- Advantages of leasing
  
  Preview
- Introduction to IFRS 16 (Leases)
  
  Preview
- IFRS 16 vs ASC 842
  
  Preview
- IFRS 16 Summary
  
  Preview
- Lease Presentation on the Financial Statements
  
  Preview
- Lease Disclosures IFRS 16
  
  Preview
- Initial Direct Costs
  
  Preview
FOR LESSOR

8Lessons · 1 hr 3 min
- The 3 Types of Lessors
  
  Preview
- Lease Classification for Lessor | IFRS 16
  
  Preview
- Direct Financing Lease (Lessor's Perspective)
  
  Preview
- Lease Accounting for Lessors | Overview | IFRS 16
  
  Preview
- IFRS 16 Lessor Accounting Example 1 | Finance Lease
  
  Preview
- IFRS 16 Lessor Accounting Example 2 | Finance Lease
  
  Preview
- IFRS 16 Lessor Accounting Example 3 | Operating Lease
  
  Preview
- IFRS 16 Leases summary - applies in 2024
  
  Preview
FOR LESSEE

9Lessons · 59 min
- Lease Classification for Lessee | IFRS 16
  
  Preview
- How to Calculate the Right-of-use Asset
  
  Preview
- How to Calculate the Lease Liability | Lessee | IFRS 16
  
  Preview
- The Effect of the Residual Value on the Lease Liability | Lessee | IFRS 16
  
  Preview
- IFRS 16 Lessee Accounting Example 1
  
  Preview
- IFRS 16 Lessee Accounting Example 2
  
  Preview
- IFRS 16 Lessee Accounting Example 3
  
  Preview
- Lease Prepayments and Incentives IFRS 16
  
  Preview
- Gross vs Net Leases
  
  Preview