IFRS 16 Lessor Accounting : Subsequent Measurement (with example and journal entries)
10.9 هزار بار بازدید -
4 سال پیش
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In this video we go on to simplify the finance lease transaction (in light of IFRS 16) from the lessor's point of view with a clear example. You can access the full playlist here: IFRS 16 Leases
Timestamps
0:49 Initial Recognition of finance lease in books of Lessor (quick reminder)
1:35 Subsequent measurement of finance lease in books of Lessor
2:07 Example / scenario for a three year lease agreement
3:55 How to make a least payment schedule
6:53 Accounting entries for finance lease in the books of the lessor
8:44 Un-guaranteed residual value at the end of lease term (treatment)
Deep Learning Blueprint
For the ambitious learners and professionals, we are about to introduce a top notch learning program simplifying each standard with:
1- Intuitive Visual Explanations (in videos)
2- Original Examples covering diverse scenarios with worked solutions (in videos)
3- Original Clarifying Questions at individual concept level, topic level and standard level and on interactions with other standards. (to facilitate understanding layer by layer)
4- Unpacking and Analysis of above mentioned questions (for thought process development)
5- Solution of above mentioned questions (in video)
In this video we go on to simplify the finance lease transaction (in light of IFRS 16) from the lessor's point of view with a clear example. You can access the full playlist here: IFRS 16 Leases
Timestamps
0:49 Initial Recognition of finance lease in books of Lessor (quick reminder)
1:35 Subsequent measurement of finance lease in books of Lessor
2:07 Example / scenario for a three year lease agreement
3:55 How to make a least payment schedule
6:53 Accounting entries for finance lease in the books of the lessor
8:44 Un-guaranteed residual value at the end of lease term (treatment)
Deep Learning Blueprint
For the ambitious learners and professionals, we are about to introduce a top notch learning program simplifying each standard with:
1- Intuitive Visual Explanations (in videos)
2- Original Examples covering diverse scenarios with worked solutions (in videos)
3- Original Clarifying Questions at individual concept level, topic level and standard level and on interactions with other standards. (to facilitate understanding layer by layer)
4- Unpacking and Analysis of above mentioned questions (for thought process development)
5- Solution of above mentioned questions (in video)
4 سال پیش
در تاریخ 1399/03/05 منتشر شده
است.
10,996
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