B993 FRS 102: Tax effects of the new finance lease definitions
Tolley CPD
FRS 102: Tax effects of the new finance lease definitions
Kevin Read
Seminar
This Seminar is 12 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) Definition of a finance lease
- 3) Tax treatment
- 4) Example - lease reclassification
- 5) Example (cont.)
- 6) Solution - Transition adjustment
- 7) Restatement of 2015 figures
- 8) The double entry…
- 9) Alternative
- 10) More double entry!