Introduction to Leases:Lessor (IFRS 16)

In this lesson, we do an Introduction to Leases: Lessor (IFRS 16). We explain the following relevant terms:

Leases: Lessor (IFRS 16): 00:00
What is a lease: 00:43
What is a lessor: 01:39
What is a finance lease: 02:13
What is an operating lease: 02:45
What is a lease term: 03:41
Initial direct cost in leases: 04:12
Lessee’s incremental borrowing rate: 04:40
Residual value guarantee: 05:18
Unguaranteed residual value: 06:06
The interest rate implicit in the lease (IRIL): 06:55
The inception of the lease: 07:54
The commencement date of the lease: 08:13
Lease payments by a lessee to a lessor: 08:37
Gross investment of the lease: 09:59
Net investment in the lease: 10:34
Unearned finance income: 11:18

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