Introduction to Leases:Lessor (IFRS 16)

In this lesson, we do an Introduction to Leases: Lessor (IFRS 16). We explain the following relevant terms: Leases: Lessor (IFRS 16): 00:00 What is a lease: 00:43 What is a lessor: 01:39 What is a finance lease: 02:13 What is an operating lease: 02:45 What is a lease term: 03:41 Initial direct cost in leases: 04:12 Lessee’s incremental borrowing rate: 04:40 Residual value guarantee: 05:18 Unguaranteed residual value: 06:06 The interest rate implicit in the lease (IRIL): 06:55 The inception of the lease: 07:54 The commencement date of the lease: 08:13 Lease payments by a lessee to a lessor: 08:37 Gross investment of the lease: 09:59 Net investment in the lease: 10:34 Unearned finance income: 11:18 Check out other straightforward examples and business-related topics on our channel. We also offer one-on-one tutorials at reasonable rates as well as other accounting and tax services. Email us and/or visit our website or FaceBook page for more info. Connect with us: Email: [email protected] Our Website: https://Counttuts.com Our Facebook Page:   / counttuts   Support our Efforts: paypal.me/counttuts