This video is for anyone who wants to learn about lease accounting under IFRS 16 and ASPE 3065. It will go over the technical concept with tips on how to get depth in case writing.
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This video will help anyone in the CPA PEP program or post-secondary education learn about lease accounting. Leases are tested at a Level A on the Core 1 module and expected for candidates to retrain that knowledge throughout their CPA process.
If you have any questions or comments, please let me know below.
The following topics will be discussed:
0:00 Intro
0:21 Overview
0:56 Definitions
1:49 Definitions Continued
2:58 IFRS - Lessee Accounting Lease Liability
4:01 Example of Lease Liability - IFRS
5:28 IFRS - Lessee Accounting ROU
6:12 IFRS Lessor Accounting
8:08 Example of Financing Lease - IFRS
8:48 Example of Subsequent Measurement - IFRS
9:45 IFRS - Lessor - Operating Lease
10:10 ASPE - Lessee Accounting
11:54 ASPE - Lessor Accounting
12:39 Tips on case writing
14:42 Thanks for watching!
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