IFRS 16 - Lease Accounting – Short term leases and Leases of low value assets - Video #36 - Смотреть видео или скачать видео в MP4, музыку MP3 на телефон или компьютер
This video discusses certain types of lease transactions that are exempt from the requirement to recognize a Right of use asset. These leases are short term leases, and Leases of low value assets.