Financial reporting specialist and lecturer Adam Deller explains the basic principles of IFRS 16, Leases, in this short video.
This is the latest in a series setting out the fundamentals of some of the trickier financial reporting concepts. Other topics covered in this series are
- IAS 10, Events after the Reporting Period
- IAS 19, Pensions
- IFRS 2, Share-based payment
- IAS 36, Impairment of Assets
- IAS 37, Provisions, Contingent Liabilities and Contingent Assets
- IAS 40, Investment Property
- IFRS 5, Non-current Assets Held for Sale and Discontinued Operations
- IAS 38, Intangible Assets.
Find more on AB’s YouTube channel.