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Lessors Name, Hereinafter Referred to as Lessor, and Insert Lessees Name, Hereinafter  Form

Lessors Name, Hereinafter Referred to as Lessor, and Insert Lessees Name, Hereinafter Form

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welcome to contacts in this lesson we're going to be looking at the finance list versus operating lease we're going to be looking at ifrs 16 and the changes that was made since ifrs 16 came about so we're going to go through an overview of ifrs 16 and if it's your first time or you're confused with how you handle finance leads how you handle operating leads from either the perspective of the lessor or the perspective of the let's see this is the lesson for you so this is the introduction if you'd like the other lessons on finance leads and operating leads you'll find them in the links in the description below but what is the lease first of all well and this is a contract that conveys the right to control the use of an identified asset for a period of time in exchange for consideration so this is the definition of at least it's a contract that conveys that someone else can control a specific asset for a period of ti

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