Curriculum
- 1 Section
- 15 Lessons
- 52 Weeks
Expand all sectionsCollapse all sections
- Lessons & Examples15
- 1.1Introduction : Finance Lease & Operating Lease
- 1.2Introduction :Lease
- 1.3Example – Is it a lease
- 1.4Example – Is it a lease or rental payment
- 1.5Is it a lease for ten year contract
- 1.6Example-lease payment in advance and arrears & finance charge
- 1.7Question – Lessee accounting
- 1.8Repurchase Agreements under IFRS 15, IFRS 16 or IFRS 9
- 1.9Sale and leaseback where the transfer is a sale at fair value
- 1.10Sale and leaseback not on market terms
- 1.11Sale and leaseback where the transfer is sale at fair value for Capital Co
- 1.12Operating lease
- 1.13Example – Sublease
- 1.14អ្វីជា Finance Lease under lessor, major part of life of asset / IFRS 16
- 1.15ពន្យល់ Scope of IFRS 15 – Revenue from Contracts with Customers / IFRS 16 / IFRS 17 / IFRS 9
