Syllabus C4
Lease Liability 15 / 26
Leases - Basic Idea
0:40
Learning Question - Identifying a Lease
Leases - Simplified Accounting Exemptions
0:46
Leases - Simplified Exemptions - Illustration
2:07
Lease Term
0:25
Lease Liability - Main Idea
1:33
Components of a Lease
3:18
Leases - Recap so far
1:08
Initial Lease Liability - Learning Question
Lease Illustration (Using CBE)
2:25
Lease Liability - Fixed Payments
5:59
Lease Liability - Fixed Payments - Example
2:59
Lease Remeasurement
4:16
Remeasurement (Lease Term)
3:31
Past Exam Question
1:22
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C4. Lease Asset
C. Reporting Financial Performance