Ind AS 116 Leases | Full Revision with all LDR / Important Questions.

Notes & Updates on Telegram Channel: https://t.me/bhavikFRSFM (CA BHAVIK CHOKSHI - Final FR/AFM) Lectures & Books: https://www.benchmarxacademy.com/shop/ Follow us on: Telegram: https://t.me/bhavikFRSFM Insta: https://www.instagram.com/chokshibhav... LinkedIn: https://www.linkedin.com/in/bhavik-ch... Watch the complete playlist here for more revision videos: FR:    • FR REVISION LECTURES FOR MAY 26 & ONWARDS   AFM:    • AFM REVISION LECTURES MAY 26 & ONWARDS   Inter:    • INTER REVISION VIDEOS MAY 26 & ONWARDS   00:00:00 Introduction 00:04:26 Lease 00:06:07 Pillars of lease 00:12:36 Inception and Commencement date 00:15:39 Lease Term 00:20:35 Lease Payments 00:32:26 Initial direct costs (IDC) 00:34:15 Discount rate 00:36:04 Recognition - exemptions (for leases) 00:40:29 Accounting in Books of Lessee 00:54:32 Separation of lease and non - lease components 01:05:15 Q.3 (BMX Book) 01:07:21 Q.16 (BMX Book) 01:08:43 Q.23 (BMX Book) 01:09:44 Q.27 (BMX Book) 01:11:51 Q.33 (BMX Book) 01:13:37 Q.34 (BMX Book) 01:16:51 Q.36 (BMX Book) 01:18:26 Q.37 (BMX Book) 01:25:49 Q.49 (BMX Book) 01:30:53 Q.50 (BMX Book) 01:34:55 Q.61 (BMX Book) 01:47:56 Q.56 (BMX Book) 01:53:34 Re - Measurements 02:00:14 Q.58 (BMX Book) 02:05:25 Q.43 (BMX Book) 02:14:23 Lease modifications - Lessee 02:25:08 Q.44 (BMX Book) 02:26:22 Q.47 (BMX Book) 02:29:26 Q.45 (BMX Book) 02:32:25 Q.46 (BMX Book) 02:43:00 Q.48 (BMX Book) 02:52:19 Lessor Accounting 03:21:48 Q.55 (BMX Book) 03:25:55 Q.60 (BMX Book) 03:28:41 Q.59 (BMX Book) 03:33:35 Q.38 (BMX Book) 03:38:20 Special Cases 03:59:29 Q.42 (BMX Book) 04:05:41 Lease modification - Books of Lessor 04:12:00 Transition Approaches