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First Intuition Reading and Thames Valley
Добавлен 29 окт 2015
First Intuition Reading and Thames Valley, first class professional accountancy training for ICAEW, ACCA, CIMA, AAT, CTA and ATT.
New Apprenticeship Programme part 3 - How can First Intuition help?
Due to the success of our Apprenticeship breakfast event Jo Dyson from First Intuition presents an overview of the new apprenticeship scheme. In the final of three videos she discusses what we at First Intuition can do for your apprentices in 2017
Просмотров: 58
Видео
New Apprenticeship Programme part 2 - How the accountancy bodies fit in
Просмотров 467 лет назад
Due to the success of our Apprenticeship breakfast event Jo Dyson from First Intuition presents an overview of the new apprenticeship scheme. In this the second of three videos she discusses how AAT,ACCA, CIMA & ICAEW fit into apprenticeships in 2017
New Apprenticeship Programme part 1 - Changes to Funding
Просмотров 707 лет назад
Due to the success of our Apprenticeship breakfast event Jo Dyson from First Intuition presents an overview of the new apprenticeship scheme. In the first of three videos she discusses changes to the funding and eligibility rules for apprenticeships in 2017
Discounting - Basics for NPV
Просмотров 1,4 тыс.8 лет назад
Rob Stephens gives an introduction to discounting cash flows for use in a Net Present Value calculation
Mendelow's stakeholder matrix - An overview
Просмотров 73 тыс.8 лет назад
Jo Dyson from First Intuition Reading gives and overview of Mendelow's stakeholder matrix
The product life cycle overview
Просмотров 2038 лет назад
Jo Dyson form First Intuition Reading gives an overview of the product life cycle
IFRS 16 Leases
Просмотров 24 тыс.8 лет назад
First Intuition Reading talks you through the changes to accounting for leases
Thanks ..
Thank you for this informative short video and for providing such a relatable example!
very interesting on the level of interest, power and weather its high or low
amazing explanation!!!! thank you
Lovely, this is helpful
Excellent, thank you 🌞
Understood
Please may I know the significance of the analysis in a program or action context
Flacking is and unfortunate word of choice when writing it like that. Looks a little like something else
You deserve everything nice! Thank you! 😊
textbook example of good management overall , bad indirect results (fracking)
Good explanation with great examples!
Now finally I get it.That was a very good explanation
Well elaborated. Thank you
Well understood! Great explanation. Thank you!
This was extremely useful. Thank you so much for sharing.
Thank you Jo, quick and simple explanation
Thank you so much mam
thank you very much i'll be able to elaborate this in my exams
Thank you. This is helpful!
Awesome! Helpful!
thank you very much this helped
ruclips.net/video/CXeIXzs6u4c/видео.html
Very good explained..thanks
Easy to understand!! Thank you
Very well explained. Thank you ma'am. I liked the way you said, ''I'm going to try to explain'' ☺️
A DOUBT!!! So under an Operating lease, the asset will be recognized on the Balance sheet of the lessee as well as the lessor? How is this possible?
RISHI TEKCHANDANI no lessor will deal with it according ias 17 .... he/she will count it as operating lease only lessee will count it as finance lease
Great explanation. Thank you.
Thanks a lot, it's very clear and straightforward.
Great explanation, crystal clear. Thank you very much for your time.
Thx for the explanation: However I search for a formula instead of writing it down. I have several items on one sheet with month instead of year and would prefer not to create 1200 (60 years a 12 months) columns to calculate the actual Leas liability by line? Is there a formula for the accumulated interest or accumulated principal or the actual carrying amount of a lease liability withouth writing down every step? I have tried to solve it by myself. It works for n =1 and n = 2, but in period 3 it does not work anymore:y = Leas liability, i = interest, n = period, x = lease payment example = y = 655, i = 5.9% and x = 155Accumulated interest = y*((1+i)^n-1) -x*((1+i)^(n-1)-1) ?As written it only works for n = 1+2, on 3 and following it does not work anymore. any suggestions? Been working on it since hours and going crazy.
well explained thank u very much
Extremely clear. Thank you!
So as per IFRS 16, there is no classification of either being a fiance lease or operating lease?
Hi Komal, that's right. But there is the recognition exemption mentioned at then end.
You deserve my money, just for me to watch this. Thankyou so much
Hello Sir, i've got a question referred to the repayments of the lessee in period 1 - 4: Is there a reason you assumed that they are steady during the whole lease term? I always thought that repayments increase (IAS 17 - finance lease) with continuous period while interest expenses decrease (actual like an annuity loan). Thank you very much for a declaring answer
Hi Martin, The figure I have included as repayment is both the repayment of capital and interest together. So you are right in that as the lease progresses the interest will fall and the capital will be greater. You just can't see this as I included the 2 in the one repayment figure. But if you were to brake it down you would see exactly as you described. I hope this helps. Best wishes Ryan (First Intuition Reading)
Very clear lecture, well done, appreciate that
Hi there, insightful explanation on the new IFRS 16. I wonder, what will be the effect on a company's equity? Assuming SL depreciation approach is used. Thanks !
May I ask what if the book value is $372.30 as you mentioned, but lessee paid higher or lower than this amount. How would the accounting treatment be like? Much thanks for the great explanation.
+Tianqi Liu Thanks for your question. The assets and liability are always recognised based on the present value of the lease cash flows irrespective of the leased assets fair value. This is a change from the existing IAS 17 which requires the initial recognition of finance leases at the lower of fair value vs present value of minimum lease payments. I hope this answers your question. Best wishes, First Intuition!
+First Intuition Reading and Thames Valley Woah, never expect such a timely and comprehensive reply! Thanks a lot and this helped me a lot in understanding of the changes! You guys deserve much more view :)
Thanks for explaining it so well.