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IFRS 16 Lease Accounting
INTRODUCTION
Introduction to Leasing
Advantages of leasing
Introduction to IFRS 16 (Leases)
IFRS 16 vs ASC 842
IFRS 16 Summary
Lease Presentation on the Financial Statements
Lease Disclosures IFRS 16
Initial Direct Costs
FOR LESSOR
The 3 Types of Lessors
Lease Classification for Lessor | IFRS 16
Direct Financing Lease (Lessor's Perspective)
Lease Accounting for Lessors | Overview | IFRS 16
IFRS 16 Lessor Accounting Example 1 | Finance Lease
IFRS 16 Lessor Accounting Example 2 | Finance Lease
IFRS 16 Lessor Accounting Example 3 | Operating Lease
IFRS 16 Leases summary - applies in 2024
FOR LESSEE
Lease Classification for Lessee | IFRS 16
How to Calculate the Right-of-use Asset
How to Calculate the Lease Liability | Lessee | IFRS 16
The Effect of the Residual Value on the Lease Liability | Lessee | IFRS 16
IFRS 16 Lessee Accounting Example 1
IFRS 16 Lessee Accounting Example 2
IFRS 16 Lessee Accounting Example 3
Lease Prepayments and Incentives IFRS 16
Gross vs Net Leases