Скачать или смотреть IFRS 16 – Leases (Part 1) | ACCA FR | Basics Explained with Examples

In this session, we cover IFRS 16 – Leases (Part 1) for ACCA Financial Reporting (FR).

This lecture focuses on the fundamentals of IFRS 16, helping you build a strong base before moving to numericals and exam-oriented questions.

🔍 Topics covered in Part 1:

What is a lease under IFRS 16

Identifying a lease

Key definitions and concepts

Overview of lessee accounting

How IFRS 16 differs from IAS 17

This session is useful for:

ACCA FR students

ACCA SBR students (conceptual clarity)

Anyone revising lease accounting basics

📌 Next parts will cover full numericals and exam application.

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Ikshana Learning
ACCA | Finance | Accounting