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IFRS 16 Lease Accounting (ACCA FR/SBR) | ROU Asset + Liability + Journal Entries
In this lecture, we explain IFRS 16 – Leases in a clear and exam-focused way. You’ll learn how to identify a lease, how lessees recognize a Right-of-Use (ROU) asset and lease liability, and the key rules for measurement, presentation, and disclosures. We’ll also touch on lessor accounting and common exam areas. Covered in this video: What ...
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