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caroline.philpott@lexisnexis.co.ukA867 Changes to lease accounting
Tolley CPD
Changes to lease accounting
John Selwood
Seminar
This Seminar is 28 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) FRS 102 Periodic review - Standard finalised
- 3) Current FRS102 approach and ongoing FRS 105 approach
- 4) All leases go on balance sheet! - Except:
- 5) Lease exceptions
- 6) Periodic review - lease accounting - transition
- 7) Periodic review - lease accounting
- 8) Periodic review - lease accounting
- 9) Definitions
- 10) Example
- 11) Example
- 12) Example
- 13) Example
- 14) Example
- 15) Example
- 16) Example
- 17) Example
- 18) Example - Impact on financial statements
- 19) Tax implications
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