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