FLA S01 Recording (06-Dec-25)

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Chapter Markers
0:04 – 1: Introduction to the Training Session
2:50 – 2: Practice Environments for Members
5:48 – 3: Transition to the Trainer’s Introduction
8:35 – 4: Session Agenda and Topics Covered
11:18 – 5: Functionality of the Lease Accounting Module
14:13 – 6: Key Differences Between Lease Accounting and Fixed Assets
17:33 – 7: Month-End Closing Processes in Lease Accounting
22:09 – 8: Reporting Capabilities in Lease Accounting
25:57 – 9: Identifying Lease Contracts
29:51 – 10: Criteria for Identifying Assets in Lease Contracts
37:07 – 11: Understanding Control and Economic Benefits
56:07 – 12: Final Considerations on Lease Payments
59:44 – 13: Purchase Options in Lease Contracts
1:03:00 – 14: Penalties and Lease Payments
1:06:27 – 15: Residual Value Guarantees Explained
1:09:25 – 16: Decommissioning Costs and Lease Payments
1:23:38 – 17: Classification of Lease Contracts
1:29:15 – 18: Recognition Exemptions in IFRS
1:33:18 – 19: US GAAP Lease Classification
1:39:53 – 20: Case Studies on Lease Recognition
1:57:03 – 21: Custom Integration Implementation
2:01:00 – 22: Asset Management Across Multiple Branches