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IND AS 116 - Leases
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Leases 116 - Introduction
IASB model
Objectives of Ind AS 116
Scope of Ind As 116
Exceptions to leases under Ind AS 116
Definition of Lease
Steps to identify a lease
Steps to identify a lease - Detailed
EXAMPLE - Relevant decision making rights
Measurement of the ROU Asset
Subsequent Measurement - Right of Use
Example - Amortization of ROU Asset
Measurement- Discount Rate
Example - Discount Rate Measurement
Lease Term
Impairment of ROU & Investment Property
Components of Lease iabilitiy
Subsequent Measurement – Lease Liability
Example - Reassessment of Lease Liability
Lease Liability vs ROU Asset
Interest Rate Implicit in the Lease
Lease and Non-Lease Components
Example - Separating lease and non lease components
EXAMPLE-IFRS 16 vs IAS 17
how is ind as 16 different from 17
Lease Modification - Introduction
Lease Modification - Chart
Example - Lease Modifications - Increase in Scope
Lease Modification - Change in Consideration
Lease Modifications - Decrease in Scope
Lease Modification - Summary
Sale & leaseback - introduction
Sale & lease back at markets terms
Sale & lease back above markets terms
Sale & lease back below markets terms
Summary – Saleback and Leaseback
Accounting for lessor - Introduction
Example of difference between operating lease and finance lease
Example- Finance lease - Net investment in lease
Example- Operating lease
Lessor Accounting – other considerations
Sub-lease
Sublease - example
Impact - Summary
impact - buy v lease
Impact - Introduction
Transition –Retrospective or Modified
Transition to IND AS 16
Key considerations
Transition –Retrospective or Modified
Transition to IND AS 16
Practical Illustration - Tata Balance Sheet (Leases)
IND AS 116 - Lease – Goodbye
Introduction
Leases 116 - Introduction
Preview
IASB model
Objectives of Ind AS 116
Scope of Ind As 116
Exceptions to leases under Ind AS 116
Definition of a Lease
Definition of Lease
Steps to identify a lease
Steps to identify a lease - Detailed
EXAMPLE - Relevant decision making rights
Measurement of the Asset
Measurement of the ROU Asset
Subsequent Measurement - Right of Use
Example - Amortization of ROU Asset
Measurement- Discount Rate
Example - Discount Rate Measurement
Lease Term
Impairment of ROU & Investment Property
Measurement of the Liability
Components of Lease iabilitiy
Subsequent Measurement – Lease Liability
Example - Reassessment of Lease Liability
Lease Liability vs ROU Asset
Interest Rate Implicit in the Lease
Lease and Non-Lease Components
Example - Separating lease and non lease components
Difference Between IFRS & IAS 17
EXAMPLE-IFRS 16 vs IAS 17
how is ind as 16 different from 17
Lease Modification
Lease Modification - Introduction
Lease Modification - Chart
Example - Lease Modifications - Increase in Scope
Lease Modification - Change in Consideration
Lease Modifications - Decrease in Scope
Lease Modification - Summary
Sales & Leaseback
Sale & leaseback - introduction
Sale & lease back at markets terms
Sale & lease back above markets terms
Sale & lease back below markets terms
Summary – Saleback and Leaseback
Accounting for Lessor
Accounting for lessor - Introduction
Example of difference between operating lease and finance lease
Example- Finance lease - Net investment in lease
Example- Operating lease
Lessor Accounting – other considerations
Sub-lease
Sub-lease
Sublease - example
Impact
Impact - Summary
impact - buy v lease
Impact - Introduction
Transition –Retrospective or Modified
Transition to IND AS 16
Transition to IFRS 116
Key considerations
Transition –Retrospective or Modified
Transition to IND AS 16
Practical Illustration - Tata Balance Sheet (Leases)
Practical Illustration - Tata Balance Sheet (Leases)
Gooybye
IND AS 116 - Lease – Goodbye
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