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Overview of Leasing
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Overview of Leasing
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Types of Lessors Explained
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Benefits of Leasing
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Understanding IFRS 16 Leases
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Lessee Lease Classification under IFRS 16
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Overview of Lessee Accounting under IFRS 16
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Calculating Lease Liability for Lessees
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Impact of Residual Value on Lease Liability
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Calculating the Right of Use Asset
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Example of Lessee Accounting under IFRS 16 – Case 1
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Example of Lessee Accounting under IFRS 16 – Case 2
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Example of Lessee Accounting under IFRS 16 – Case 3
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Lessor Lease Classification under IFRS 16
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Overview of Lessor Accounting under IFRS 16
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Example of Lessor Accounting under IFRS 16 – Finance Lease Case 1
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Example of Lessor Accounting under IFRS 16 – Finance Lease Case 2
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Example of Lessor Accounting under IFRS 16 – Operating Lease Case 3
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Calculating Lease Payments
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Presenting Leases in Financial Statements
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Lease Disclosures under IFRS 16
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Gross vs Net Lease Structures
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Lease Prepayments and Incentives under IFRS 16
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Understanding Initial Direct Costs
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Comparing IFRS 16 with ASC 842
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Summary of IFRS 16
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Final Exam - Mastering IFRS 16 Leases
Mastering IFRS 16 Leases

This lesson covers the necessary disclosures required for leases under IFRS 16.

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