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Unit 12 - Leases (Lessee accounting (LO2) (Other issues (Variable lease…
Unit 12 - Leases
Lessee accounting (LO2)
Initial measurement of lease liability (CSG 12-7)
Initial measurement of right-of-use asset (CSG 12-9)
Subsequent measurement - lease liability and right of use asset (CSG 12-9)
Other issues
Variable lease payments (CSG 12-10)
Separation of lease and non-lease components (CSG 12-10)
Implications of an option to extend a lease (CSG 12-11)
Recognition exemptions for leases
Short-term lease (CSG 12-12)
Low-value assets (CSG 12-12)
Presentation and disclosure for lessees (CSG 12-13)
Lessor accounting (LO3)
Lease classification - operating or finance (CSG 12-14)
Accounting for finance lease
Initial recognition (CSG 12-18)
Subsequent measurement (CSG 12-19)
Accounting for operating lease (CSG 12-19)
Presentation and disclosure for lessors (CSG 12-20)
AASB 16 Overview (LO1)
Scope (CSG 12-3)
Summary index of standard (CSG 12-3)
Characteristics of a lease (LO1)
Lease characteristics (CSG 12-4)
Determination of lease in contract - flowchart (CSG 12-5)
Sale and leaseback transactions (LO4)
Overview (CSG 12-20)
Sale and leaseback accounting (CSG 12-21)