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IFRS 16 Accounting
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Lease Accounting
6:41
YouTube
Edspira
Direct Financing Lease (Lessor's Perspective)
This video shows how the lessor should account for a direct financing lease. Lessors typically account for a lease as an operating lease or as a sales-type lease, with the difference being that the risks of ownership are transferred from the lessor to the lessee with a sales-type lease (and thus it is treated as similar to a sale). However ...
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