IFRS 16 – Leases (Part 1) | ACCA FR | Basics Explained with Examples
Автор: Ikshana Learning
Загружено: 2026-01-02
Просмотров: 25
In this session, we cover IFRS 16 – Leases (Part 1) for ACCA Financial Reporting (FR).
This lecture focuses on the fundamentals of IFRS 16, helping you build a strong base before moving to numericals and exam-oriented questions.
🔍 Topics covered in Part 1:
What is a lease under IFRS 16
Identifying a lease
Key definitions and concepts
Overview of lessee accounting
How IFRS 16 differs from IAS 17
This session is useful for:
ACCA FR students
ACCA SBR students (conceptual clarity)
Anyone revising lease accounting basics
📌 Next parts will cover full numericals and exam application.
If you find this video helpful, do like, share, and subscribe for more ACCA FR & SBR content.
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Ikshana Learning
ACCA | Finance | Accounting
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