A859 FRC periodic review 2024 - Lease accounting
Tolley CPD
FRC periodic review 2024 - Lease accounting
John Selwood
Seminar
This Seminar is 16 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) Current FRS102 approach and ongoing FRS 105 approach
- 3) Discount rates
- 4) Definitions
- 5) Discount rates - what rate?
- 6) All leases go on balance sheet! - Except:
- 7) Lease exceptions
- 8) Impact on Balance Sheet
- 9) Overall impact