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Lessee Lessor Form

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[Music] welcome to countach in this lesson we're going to be looking at leases but specifically from the perspective of the last saw and this is ing to ifrs 16 formerly known as ias 17 so that is exactly what you're going to pay attention to how you account for leases on how or how it's viewed ing to the last so now this is part one so you're specifically going to be looking at the theory behind it and it's important to understand this if you're going to understand how to account for it in the journal entries or in the disclosure in the financial statements or when you're doing the calculations so firstly what are leases well and liz is a contractor that conveys the right to control the use of an identified asset for a period of time in exchange for consideration so that obviously divination can be broken down first of all you understand that it is a contract that is entered into between the lasso and the let's see and we

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