Session 2 | Day 1 | WOW Summit 2021| 21Dec 2021| Employability Master Class| Google Data Studio| [Video]

I’ve taught at several different business schools, and I’ve found that both higher-tier and lower-tier business schools teach the same business concepts. You’ll learn about Porter’s Five Forces, the four P’s of marketing, and the financial statements. So if you’re learning the same concepts, why do some people try so hard to get into a top business school? I mean, why does it matter where you go to school? It matters because classroom learning is just one aspect of the business school experience. What you get out of business school is also a function of: • The quality of the school’s alumni network and faculty, as well as your classmates • The helpfulness of the school’s career center • The reputation of the school and its ability to become a recruiting target for top firms — Edspira is the creation of Michael McLaughlin, an award-winning professor who went from teenage homelessness to a PhD. Edspira’s mission is to make a high-quality business education freely available to the world. — SUBSCRIBE FOR A FREE 53-PAGE GUIDE TO THE FINANCIAL STATEMENTS, PLUS: • A 23-PAGE GUIDE TO MANAGERIAL ACCOUNTING • A 44-PAGE GUIDE TO U.S. TAXATION • A 75-PAGE GUIDE TO FINANCIAL STATEMENT ANALYSIS • MANY MORE FREE PDF GUIDES AND SPREADSHEETS * http://eepurl.com/dIaa5z — SUPPORT EDSPIRA ON PATREON *https://www.patreon.com/prof_mclaughlin — GET CERTIFIED IN FINANCIAL STATEMENT ANALYSIS, IFRS 16, AND ASSET-LIABILITY MANAGEMENT * https://edspira.thinkific.com — LISTEN TO THE SCHEME PODCAST * Apple Podcasts: https://podcasts.apple.com/us/podcast/scheme/id1522352725 * Spotify: https://open.spotify.com/show/4WaNTqVFxISHlgcSWNT1kc * Website: https://www.edspira.com/podcast-2/ — GET TAX TIPS ON TIKTOK * https://www.tiktok.com/@prof_mclaughlin — ACCESS INDEX OF VIDEOS * https://www.edspira.com/index — CONNECT WITH EDSPIRA * Facebook: https://www.facebook.com/Edspira * Instagram: https://www.instagram.com/edspiradotcom * LinkedIn: https://www.linkedin.com/company/edspira — CONNECT WITH MICHAEL * Twitter: https://www.twitter.com/Prof_McLaughlin * LinkedIn: https://www.linkedin.com/in/prof-michael-mclaughlin — ABOUT EDSPIRA AND ITS CREATOR * https://www.edspira.com/about/ * https://michaelmclaughlin.com

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ASC 842 is the section of the U.S. accounting rules codification that governs accounting for leases. ASC 842 was issued in February of 201640 and has many similarities to IFRS 16. For example, both ASC 842 and IFRS 16 require lessees to capitalize leases with a lease term of more than one year. However, there are several key differences between ASC 842 and IFRS 16. These differences mainly pertain to the lessee’s perspective. The most significant difference is that ASC 842 requires lessees to conduct a classification test to determine whether a lease will be treated as a finance lease or an operating lease. If the lease is classified as an operating lease, the lessee recognizes both interest expense on the lease liability and amortization expense on the right-of-use asset. However, the lessee amortizes the right-of-use asset in such a way that total lease expense is the same for each period. In short, the lessee first calculates interest expense and then calculates amortization expense as the plug that will make total lease expense the same amount each period. Thus, lessees report a single amount for lease expense that is the same from period to period. Another important difference is that ASC 842 doesn’t has an exception for leases of low-value assets. Recall that IFRS 16 requires lessees to capitalize all leases, except (a) short-term leases of 12 months or less and (b) leases of assets that have a value of $5,000 or less. With ASC 842, the exception is only available for short-term leases of 12 months or less. For lessors, ASC 842 relies on quantitative criteria to determine whether a lease should be classified as a finance lease or an operating lease. IFRS 16 says this determination should be based on the substance of the transaction.— Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. Edspira’s mission is to make a high-quality business education accessible to all people.— SUBSCRIBE FOR A FREE 53-PAGE GUIDE TO THE FINANCIAL STATEMENTS* http://eepurl.com/dIaa5z— LISTEN TO THE SCHEME PODCAST* Apple Podcasts: https://podcasts.apple.com/us/podcast/scheme/id1522352725* Spotify: https://open.spotify.com/show/4WaNTqVFxISHlgcSWNT1kc* Website: https://www.edspira.com/podcast-2/ — CONNECT WITH EDSPIRA* Website: https://www.edspira.com* Blog: https://www.edspira.com/blog/ * Facebook page: https://www.facebook.com/Edspira* Facebook group: https://www.facebook.com/groups/561316587899818//* Reddit: https://www.reddit.com/r/edspira* LinkedIn: https://www.linkedin.com/company/edspira— CONNECT WITH MICHAEL* Website: http://www.MichaelMcLaughlin.com* LinkedIn: https://www.linkedin.com/in/prof-michael-mclaughlin * Twitter: https://www.twitter.com/Prof_McLaughlin* Facebook: https://www.facebook.com/prof.michael.mclaughlin* Snapchat: https://www.snapchat.com/add/prof_mclaughlin*Twitch: https://twitch.tv/prof_mclaughlin * Instagram: https://www.instagram.com/prof_mclaughlin*TikTok: https://www.tiktok.com/@prof_mclaughlin