FLA11 – Lease Computations (US GAAP and IFRS)

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0:02 – 1: Introduction to Lease Competitions ⟶

0:19 – 2: Understanding IFRS and US GAAP Balances ⟶

0:53 – 3: Present Value Computation Overview ⟶

1:56 – 4: Calculating Present Value Factors ⟶

2:30 – 5: Comparing IFRS and US GAAP Liabilities ⟶

3:16 – 6: Interest Expense Computation ⟶

3:58 – 7: Short and Long Term Liabilities ⟶

5:03 – 8: Right of Use (ROU) in IFRS ⟶

5:36 – 9: US GAAP Lease Expense Treatment ⟶

6:33 – 10: Differences in Amortization Between IFRS and US GAAP ⟶

Chapter Markers

0:02 – 1: Introduction to Lease Competitions
0:19 – 2: Understanding IFRS and US GAAP Balances
0:53 – 3: Present Value Computation Overview
1:56 – 4: Calculating Present Value Factors
2:30 – 5: Comparing IFRS and US GAAP Liabilities
3:16 – 6: Interest Expense Computation
3:58 – 7: Short and Long Term Liabilities
5:03 – 8: Right of Use (ROU) in IFRS
5:36 – 9: US GAAP Lease Expense Treatment
6:33 – 10: Differences in Amortization Between IFRS and US GAAP