IFRS 16 Leases summary (applies in 2026) + FREE Practical Checklist

Free Download: IFRS 16 Practical Checklist (no sign up needed) → https://www.cpdbox.com/ifrs-16-leases... This video is a short summary of IFRS 16. If you need to learn more, please visit our website for great discussion with many practical advices on this standard. The contents: 00:00 Introduction 00:58 Objective of IFRS 16 01:14 Scope exclusions of IFRS 16 01:31 Optional exemptions 02:29 Does the contract contain the lease? 02:56 Accounting by the lessee: At the commencement 04:52 Accounting by the lessee: After the commencement 06:21 Accounting by the lessor: Classification of the lease 07:26 Accounting by the lessor: Finance lease 08:22 Accounting by the lessor: Operating lease 08:57 Sale & leaseback This is just the short executive summary of IFRS 16 and does NOT replace the full standard - you can see the full text on IFRS Foundation's website. ------ 📘 Grab the free PDF download (IFRS 16 Practical Checklist) → https://www.cpdbox.com/ifrs-16-leases... 🧠 Want to master IFRS in practice, not just theory? Check out Silvia’s full IFRS course here: https://www.cpdbox.com/ifrs-kit/ 📬 Join 60,000+ IFRS professionals – get Silvia’s free newsletter & mini-course: https://www.cpdbox.com/ #IFRS #IFRS15 #ifrsaccounting