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In this video, we will be discussing the lease term of cancellable property rental contracts under the International Financial Reporting Standards (IFRS) 16. Cancellable lease agreements are those that have the option for the lessee / lessor to terminate the contract before the end of the lease term without incurring a significant penalty. Under IFRS 16, lease term is a critical factor in determining the accounting treatment of leases. The standard provides guidelines for determining the lease t
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IFRS 16 Leases provides accounting for the lease in the books of Lessee and the Lessor. This is first video on IFRS 16 by Luqman Rafiq which discusses about the Objective, Scope and Accounting in the books of Lessee. The lecture is delivered during the Online Live Batch for ACCA Strategic Business Reporting ( SBR) for June 2023 session. For more lectures you can visit our website www.escribiracademy.com or you can contact us on 923458287222. #acca #sbr #ifrs #ifrs16 #leases #lessee #accounting #
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