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