Module 6: Learning Objectives
- Classify a lease correctly as a capital or operating lease
- Distinguish accounting methods for recording capital and operating leases for the lessee.
- Distinguish the accounting methods for recording capital and operating leases for the lessor.
- Recognise the required disclosures from lessee and lessor perspectives.
- Classify leases correctly under the new Lease Standard.
Last modified: Thursday, 2 August 2018, 11:47 AM