IFRS 16 LEASES - ACCOUNTING FOR LEASES ( PART 4 ) . THE CONCEPT OF ANNUITY FACTOR.

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  • Опубликовано: 3 фев 2025

Комментарии • 36

  • @a.eaccountingtutorials6593
    @a.eaccountingtutorials6593  6 месяцев назад +1

    🚨🚨NOTE: THE ANNUAL LEASE PAYMENT IS GHS500,000 instead of GHS50,000. But the calculations are correct ✅

  • @NanaYaaJoyce-yh5ui
    @NanaYaaJoyce-yh5ui 8 месяцев назад +1

    Sir you are the best in explaining the IFRS standards. How you split the current lease liability and the non current liability is so special. Thank you sir ❤❤.

  • @a.eaccountingtutorials6593
    @a.eaccountingtutorials6593  6 месяцев назад

    NOTE: ‼️ The n in the Annuity factor formula is -n instead 🙏

  • @joyphanyane8350
    @joyphanyane8350 8 месяцев назад +1

    Your videos helped me pass my second year accounting module. May God bless you sir❤

    • @a.eaccountingtutorials6593
      @a.eaccountingtutorials6593  8 месяцев назад +2

      I’m just happy for you. We have a lot to learn together. Where are you watching me from?

    • @joyphanyane8350
      @joyphanyane8350 8 месяцев назад +1

      @@a.eaccountingtutorials6593 I'm watching from South Africa, I'm a Marketing student in the Central University of Technology.

    • @joyphanyane8350
      @joyphanyane8350 8 месяцев назад +1

      I'm watching from South Africa. I'm a Marketing student in the Central University of Technology.

    • @a.eaccountingtutorials6593
      @a.eaccountingtutorials6593  8 месяцев назад +1

      I’m glad to hear this. Let’s your colleagues and others also benefit from my channel by sharing the channel with them. I wish you the very best of luck in the rest of your papers.

    • @joyphanyane8350
      @joyphanyane8350 8 месяцев назад

      I'll definitely share more of your work. Thank you sir❤️🙏

  • @ReginaldKafuiDawukpor
    @ReginaldKafuiDawukpor 6 месяцев назад +1

    You're perfect in teaching Sir. God bless you!!!

  • @AnneyAmablique-tw5mi
    @AnneyAmablique-tw5mi 5 месяцев назад +1

    Well elaboratede🙏

  • @DarrMuba_rack
    @DarrMuba_rack 8 месяцев назад +1

    Well presented . Thanks

  • @AlexEthicalBinfo
    @AlexEthicalBinfo 6 месяцев назад +1

    Please, sir, when are you making a video on the accounting for the lessor 🙏 🙏 ??

  • @de-kingstutor
    @de-kingstutor 8 месяцев назад +1

    Awesome ✍️✍️

  • @nkundumukizaelisa4292
    @nkundumukizaelisa4292 6 месяцев назад

    well elaborated , thank you so much sir

  • @billionmonies6369
    @billionmonies6369 6 месяцев назад +1

    sir please the discount formula is not working for me, i'm getting something different from what you are using.

    • @a.eaccountingtutorials6593
      @a.eaccountingtutorials6593  6 месяцев назад

      It was just an illustration, the formula wasn’t part of this particular question, thus why.

  • @kelvindordo9780
    @kelvindordo9780 6 месяцев назад +1

    The annuity factor is it raised to the power -n or n

  • @fajuyitanolabode8481
    @fajuyitanolabode8481 6 месяцев назад +1

    Thank you.

  • @babysisy
    @babysisy 7 месяцев назад +1

    Sir i really appreciate your work,but i get confussion in lease account especial when given the residual value in a question.

    • @a.eaccountingtutorials6593
      @a.eaccountingtutorials6593  7 месяцев назад

      The residual value may assist you calculate the annual depreciation charge. If you are using the straight line method

    • @babysisy
      @babysisy 7 месяцев назад

      Thank. You sir ,also i have a question its a past past paper question can i send it please i need to understand more

    • @a.eaccountingtutorials6593
      @a.eaccountingtutorials6593  7 месяцев назад

      Alright

    • @babysisy
      @babysisy 7 месяцев назад

      How can i send it sir

    • @babysisy
      @babysisy 7 месяцев назад

      Question:ABC Ltd(the lessee) acquires a machinery on lease from leasing company (the lessor) on january 1,2009.The lease term cover the entire economic life of the machinery.i.e 3years .As per the term of the lease agreement,the machinery would revert to the lessor at the end of the lease term.The fair value of machinery On January 1,2009 is TZS.235500.The lease agreement requires the lessee to pay an amount of TZS 100000 per year beginning December 31,2009.The lessee has guaranteed a residual value of TZS 17000 on December 31,2011 to the lessor .The lessor,however ,estimates that the machinery would have salvage value of only TZs 3500 on December 31,2011.
      The interest rate implicit in the lease is 16% ,calculated using this formula

  • @Cliff_01
    @Cliff_01 8 месяцев назад +1

    Thanks sir

  • @ReginaldKafuiDawukpor
    @ReginaldKafuiDawukpor 6 месяцев назад +1

    Sir, please why is the annual lease payment GHC 50,000 instead of GHC 500,000

    • @a.eaccountingtutorials6593
      @a.eaccountingtutorials6593  6 месяцев назад

      Sure it is GHS500,000 instead of GHS50,000 but the calculations are correct. I wrote 50,000 but I used 500,000 in the calculations 🙏

  • @kelvindordo9780
    @kelvindordo9780 6 месяцев назад

    Why is the cost of the lease the right to use instead of the leaase liability (That's what you did in your previous videos)

  • @Bag-ji1ze
    @Bag-ji1ze 6 месяцев назад +1

    sir annual lease payment is 500,000 not 50,000

    • @a.eaccountingtutorials6593
      @a.eaccountingtutorials6593  6 месяцев назад

      Sure is 500,000 instead of 50,000 but the calculation is correct, I wrote 50,000 but I used 500,000 in the calculation. Kindly check