AS 19 - Leases (In 1 Hour) || 100% ICAI Coverage - English || CA/CMA Inter || Shoaib Shoukath
Автор: CA Shoaib Shoukath
Загружено: 2024-11-20
Просмотров: 1001
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🚀 Master AS 19 - Leases in Just 1 Hour! 🕒
In this comprehensive video, we dive into Accounting Standard 19 - Leases, covering all the essential concepts, classifications, journal entries, and practical solutions with 100% coverage from ICAI Study Material (January 2025 Edition). This video is your ultimate guide.
🔑 Timeline:
0:00 - Introduction
1:07 - Layman Basics
3:41 - Types of Leases
4:27 - Finance Lease Vs Operating Lease
12:47 - Minimum Lease Payment (MLP)
15:20 - Interest Rate Implicit in Lease
18:42 - Example 1
27:57 - Accounting in Books of Lessee (Finance Lease)
30:19 - Summary for Rate to be taken (Lessor Vs Lessee)
32:04 - Illustration 1
37:10 - Unearned Finance Income
40:40 - Illustration 2
42:07 - Accounting in Books of Lessee (Operating Lease)
44:01 - Example 2
46:13 - Sale and Lease Back
55:01 - Illustration 3
01:06:16 - Conclusion and Confidence
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