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IFRS 16 Leases: Comprehensive Study Notes for Financial Accounting Students

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GAAP vs. IFRS: Recording Differences

  • Guided course
    GAAP vs. IFRS: Recordkeeping
    04:08

GAAP vs. IFRS: Long Lived Assets

  • Guided course
    GAAP vs. IFRS: Long-Lived Assets
    05:02

Initial Cost of Long Lived Assets

  • Guided course
    Introduction to Plant Assets (Fixed Assets, PPE)
    11:36
  • Guided course
    Initial Cost of Buildings
    02:00
  • Guided course
    Initial Cost of Land
    09:26

Depreciation: Straight Line

  • Guided course
    Straight Line Method Through Life of Asset
    05:42
  • Guided course
    Introduction to Depreciation
    11:55
  • Guided course
    Straight Line Depreciation
    06:30

Depreciation: Summary of Main Methods

  • Guided course
    Depreciation: Summary of Main Methods
    08:31

Adjusting Entries: Depreciation

  • Guided course
    Adjusting Journal Entries: Depreciation (First Year)
    08:50
  • Guided course
    Adjusting Journal Entries: Depreciation (Second Year)
    02:09

Types of Liabilities

  • Guided course
    Types of Liabilities
    08:17

Introduction to Adjusting Journal Entries and Prepaid Expenses

  • Guided course
    Step-by-Step Process for Prepaid Expenses
    04:19
  • Guided course
    Introduction to Adjusting Journal Entries
    02:56
  • Guided course
    Adjusting Journal Entries:Prepaid Expenses (Accrual Accounting Method)
    08:12

Journal Entries: Debits and Credits

  • Guided course
    Journal Entries: Debits and Credits
    02:35
  • Guided course
    Journal Entry
    04:24

Journal Entries: Business Formation Example

  • Guided course
    Journal Entries: Business Formation
    02:48
  • Guided course
    Journal Entries: Business Formation
    04:22
  • Guided course
    Journal Entries: Business Formation
    04:06

Trial Balance

  • Guided course
    Constructing a Trial Balance
    06:06
  • Guided course
    Using T-Accounts
    06:43

Post-Closing Trial Balance

  • Guided course
    Post-Closing Trial Balance
    02:33

Revenue Recognition and Expense Recognition

  • Guided course
    Revenue Recognition Principle
    03:24
  • Guided course
    Expense Recognition - The Matching Principle
    04:18

Accrual Accounting vs. Cash Basis Accounting

  • Guided course
    Cash Basis Accounting
    04:05
  • Guided course
    Accrual Accounting
    06:49

Financial Statement Effects of Inventory Costing Methods

  • Guided course
    Financial Statement Effects of Inventory Costing Methods:Rising Prices
    07:32
  • Guided course
    Financial Statement Effects of Inventory Costing Methods:Falling Prices
    03:00

GAAP vs. IFRS: Analysis and Income Statement Presentation

  • Guided course
    GAAP vs. IFRS: Analysis and Income Statement Presentation
    05:09