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Syllabus C. Reporting Financial Performance

ACCA SBR ^INT Classroom - Syllabus C4. Lease Liability ^{15 / 26}

Lease Liability

01Explanation0:40Leases - Basic Idea
02Test questionsLearning Question - Identifying a Lease
03Explanation0:46Leases - Simplified Accounting Exemptions
04Illustration2:07Leases - Simplified Exemptions - Illustration
05Video0:25Lease Term
06Video3:18Components of a Lease
07Explanation1:33Lease Liability - Main Idea
08Recap1:08Leases - Recap so far
09Test questionsInitial Lease Liability - Learning Question
10Video2:25Lease Illustration (Using CBE)
11Explanation5:59C4a. Lease Liability - Fixed Payments
12Illustration2:59C4a. Lease Liability - Fixed Payments - Example 1
13Illustration1:14C4a. Lease Liability - Fixed Payments - Example 2
14Explanation2:34C4a. Lease Liability - 'In substance' Fixed Payments
15Explanation2:27C4a. Lease Liability - Variable Payments
16Illustration4:07C4a. Lease Liability - Variable Payments - Index Illustration
17Illustration3:18C4a. Lease Liability - Variable Payments - Rate Illustration
18Explanation1:13C4a. Lease Liability - Variable Payments - Rent Reviews
19Explanation2:41C4a. Lease Liability - Variable Payments - Asset Performance
20Explanation1:08C4a. Lease Liability - Purchase Options & Residual guarantees
21Illustration2:46C4a. Leases Liability - Purchase option - Illustration
Syllabus C4Quiz Questions
Syllabus C4Paper Exam Questions

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C. Reporting Financial Performance

C3. Hedging

C. Reporting Financial Performance

C4. Lease Asset and Re-Measurement

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