Accounting for Leases

This video by Arif Irfanullah discusses the financial reporting aspects of leases which are a long-term liability, as a part of the CFA Level 1 syllabus.

This video discusses:

Leases
Advantages of Operating Leases
Finance Lease vs. Operating Lease
Reporting by Lessee
Financial Statement Impact of Lease Accounting for Lessee
Ratio Impact of Lease Accounting

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