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
Components of a Lease
3:18
Lease Liability - Main Idea
1:33
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 1
2:59
Lease Liability - Fixed Payments - Example 2
1:14
Lease Liability - 'In substance' Fixed Payments
2:34
Lease Liability - Variable Payments
2:27
Lease Liability - Variable Payments - Index Illustration
4:07
Lease Liability - Variable Payments - Rate Illustration
3:18
Lease Liability - Variable Payments - Rent Reviews
1:13
Lease Liability - Variable Payments - Asset Performance
2:41
Lease Liability - Purchase Options & Residual guarantees
1:08
Leases Liability - Purchase option - Illustration
2:46
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C. Reporting Financial Performance
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C4. Lease Asset and Re-Measurement
C. Reporting Financial Performance