IFRS 16 Lessor Presentation
In this second part of the series, Saket describes the terms by which an asset is leased and outlines an example.
Overview
This example is about the lessor, the entity whose equipment is being leased.
Key learning objectives:
Identify how to calculate the lease receivable
Identify how to calculate the gross investment, net investment, total income and depreciation
Identify how this is presented in the profit and loss statement
Summary
Expert
Saket Modi
Saket is a financial trainer and consultant based out of London. He specialises in advanced accounting, financial reporting and financial analysis, particularly with regards to International Financial Reporting Standards (IFRS), International Public Sector Accounting Standards (IPSAS) and Financial instruments.
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