LESSEE ACCOUNTING - LEASE PAYMENTS MADE IN ADVANCE (IFRS 16)

Описание к видео LESSEE ACCOUNTING - LEASE PAYMENTS MADE IN ADVANCE (IFRS 16)

In this tutorial video, I demonstrate how leases are accounted for in the financial statements of the lessee, where lease payments are made in advance (i.e. at the beginning of the year). I also illustrate how the concept of annuity applies to the determination of the initial lease liability at the commencement date.

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