Lesson 21 | IFRS Certificate

Video of IFRS 16 Leases summary - applies in 2024 in IFRS Certificate course by Silvia of CPDbox channel, video No. 21 free certified online

https://www.cpdbox.com This video is a short summary of IFRS 16. If you need to learn more, please visit our website for great discussion with many practical advices on this standard.
The contents:
00:00 Introduction
00:58 Objective of IFRS 16
01:14 Scope exclusions of IFRS 16
01:31 Optional exemptions
02:29 Does the contract contain the lease?
02:56 Accounting by the lessee: At the commencement
04:52 Accounting by the lessee: After the commencement
06:21 Accounting by the lessor: Classification of the lease
07:26 Accounting by the lessor: Finance lease
08:22 Accounting by the lessor: Operating lease
08:57 Sale & leaseback
This is just the short executive summary of IFRS 16 and does NOT replace the full standard - you can see the full text on IFRS Foundation's website.
------
Online IFRS course by Silvia, CPDbox: https://www.cpdbox.com/ifrs-kit/
Subscribe to Silvia's free newsletter: https://www.cpdbox.com/
#IFRS #IFRS16 #ifrsaccounting