Introduction to Leases:Lessor (IFRS 16)

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  • čas přidán 6. 08. 2024
  • In this lesson, we do an Introduction to Leases: Lessor (IFRS 16). We explain the following relevant terms:
    Leases: Lessor (IFRS 16): 00:00
    What is a lease: 00:43
    What is a lessor: 01:39
    What is a finance lease: 02:13
    What is an operating lease: 02:45
    What is a lease term: 03:41
    Initial direct cost in leases: 04:12
    Lessee’s incremental borrowing rate: 04:40
    Residual value guarantee: 05:18
    Unguaranteed residual value: 06:06
    The interest rate implicit in the lease (IRIL): 06:55
    The inception of the lease: 07:54
    The commencement date of the lease: 08:13
    Lease payments by a lessee to a lessor: 08:37
    Gross investment of the lease: 09:59
    Net investment in the lease: 10:34
    Unearned finance income: 11:18
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Komentáře • 1

  • @Koketso_T
    @Koketso_T Před 2 lety +1

    Hi I need help, how do I tackle this question.
    At the end of a project, a machine bought by a company for R1 000 000 at the start of the project, is sold for R1500 000 while its book value is R0. Depreciation deductions were claimed on the asset on the basis of a straight-line write off over 4 years, which was also the length of the project.
    What would the proceeds to the company be?
    Assume a tax rate of 28% and capital gains are taxed at 67% of the gain at the 28% rate.