IFRS 16 Leases + Free Checklist, relevant in 2026

Free download: IFRS 16 Practical Checklist, no sign-up needed https://www.cpdbox.com/ifrs-16-leases... 2026 note: This IFRS 16 summary remains relevant. IFRS 16 Leases covers how to identify a lease, lessee accounting, lessor accounting, lease classification and sale and leaseback transactions. This video is a short practical summary of IFRS 16. It does not replace the full standard. You can access the official IFRS Standards through the IFRS Foundation’s website. Content: 00:00 Introduction 00:58 Objective of IFRS 16 01:14 Scope exclusions of IFRS 16 01:31 Optional exemptions 02:29 Does the contract contain a lease? 02:56 Lessee accounting at commencement 04:52 Lessee accounting after commencement 06:21 Lessor accounting: lease classification 07:26 Lessor accounting: finance lease 08:22 Lessor accounting: operating lease 08:57 Sale and leaseback Online IFRS course by Silvia, CPDbox: https://www.cpdbox.com/ifrs-kit/ Subscribe to Silvia’s free newsletter: https://www.cpdbox.com/ #IFRS #IFRS16 #leases #IFRSaccounting Pozor, v starom popise máš zlý hashtag #IFRS15. Tu má byť #IFRS16.