IFRS 16 LEASES | LESSORS and LESSEES with Journal Entries
In this lesson, we explain IFRS 16 Leases. We explain leases from the perspective of a lessor and leases from the perspective of the lessee. We show the lessee's and lessors' initial measurement journal entries and subsequent measurement journal entries. We show how to account for a finance lease and operating lease for non-manufacturer/dealer lessor and manufacturer/dealer lessor.
Introduction to Leases: Lessor (IFRS 1: • Introduction to Leases:Lessor (IFRS 16)
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