IFRS 16 Leases prescribes accounting for both Lessee and the Lessor. In accordance with IFRS 16, While accounting for Lessors, there is a specific concept of the accounting for Manufacturer and Dealer Lessor. The lessor under such agreements recognizes sales at the lower of fair value of the asset or the present value of minimum lease payments. The asset is transferred to cost of goods sold as the carrying amount less the present value of guranteed residual value. This video explains accounting
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IFRS 16 Leases prescribes accounting for both Lessee and th…
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IFRS 16 Leases Explained: Full Guide Free Video & Checklist - CPDbox - Making IFRS Easy
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IFRS 16 Leases provides accounting for the lease in the books of Lessee and the Lessor. This is first video on IFRS 16 by Luqman Rafiq which discusses about the Objective, Scope and Accounting in the books of Lessee. The lecture is delivered during the Online Live Batch for ACCA Strategic Business Reporting ( SBR) for June 2023 session. For more lectures you can visit our website www.escribiracademy.com or you can contact us on 923458287222. #acca #sbr #ifrs #ifrs16 #leases #lessee #accounting #
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IFRS 16 Leases provides accounting for the lease in the books of Lesse…
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