Lease Liability| External Financial Reporting Decisions | Section A| CMA USA | Part 1 | Episode 20
Автор: EduCafia Global
Загружено: 2026-02-23
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Episode 20: Lease Liability
In this episode of the CMA USA Part 1 series, we explore Intangible Assets, including impairment testing, goodwill, and bargain purchase.
This topic is highly testable in the External Financial Reporting Decisions (EFRD) section and must be clearly understood for exam success.
📌 Study Materials
🔗 Class Notes (Download PDF)
https://drive.google.com/file/d/10d_0...
🔗 MCQ Practice Questions
https://drive.google.com/drive/folder...
⏱️ Chapter Timestamps
00:00 – Introduction
10:33 – Finance Lease vs Operating Lease
23:20 – Accounting for Finance Lease
38:29 – Accounting for Operating Lease
👨🏫 About the Educator
RABEEH OVUNGAL, CMA USA
CMA USA Educator | EduCafia
Delivering CMA concepts with clarity, structure, and real-world application.
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