Understanding Initial Direct Costs

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Overview of Leasing

Overview of Leasing

Types of Lessors Explained

Benefits of Leasing

Understanding IFRS 16 Leases

Lessee Lease Classification under IFRS 16

Overview of Lessee Accounting under IFRS 16

Calculating Lease Liability for Lessees

Impact of Residual Value on Lease Liability

Calculating the Right of Use Asset

Example of Lessee Accounting under IFRS 16 – Case 1

Example of Lessee Accounting under IFRS 16 – Case 2

Example of Lessee Accounting under IFRS 16 – Case 3

Lessor Lease Classification under IFRS 16

Overview of Lessor Accounting under IFRS 16

Example of Lessor Accounting under IFRS 16 – Finance Lease Case 1

Example of Lessor Accounting under IFRS 16 – Finance Lease Case 2

Example of Lessor Accounting under IFRS 16 – Operating Lease Case 3

Calculating Lease Payments

Presenting Leases in Financial Statements

Lease Disclosures under IFRS 16

Gross vs Net Lease Structures

Lease Prepayments and Incentives under IFRS 16

Understanding Initial Direct Costs

Comparing IFRS 16 with ASC 842

Summary of IFRS 16

Final Exam - Mastering IFRS 16 Leases

Mastering IFRS 16 Leases

This lesson explains the treatment of initial direct costs in lease accounting.

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