IFRS 16 Leases
Introduction: scope
Definition: identifying a lease, separating components of a contract, combination of contracts
Lessee accounting: lease liability, right-of-use asset
Lessor accounting: operating and finance leases, classification indicators
Lease term, exemptions, sublease
Final quiz
Definition: identifying a lease, separating components of a contract, combination of contracts
Lessee accounting: lease liability, right-of-use asset
Lessor accounting: operating and finance leases, classification indicators
Lease term, exemptions, sublease
Final quiz
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