Categories
Resources for Accountants

The Effect of the Residual Value on the Lease Liability | Lessee | IFRS 16 [Video]

The Effect of the Residual Value on the Lease Liability | Lessee | IFRS 16

The residual value only affects the calculation of the lease liability when:
a) the lease contains a guaranteed residual value and
b) the lessee’s expected residual value is lower than the guaranteed residual value

This makes sense; if the lessee has guaranteed that the residual value will be $10,000 but believes the residual value will only be $6,000 then the lessee should anticipate a cash payment of $4,000 (to cover the difference). This shortfall is considered a final lease payment, so it is
discounted to its present value and included in the lease liability.

If the lessee expects the residual value to be higher than the guaranteed residual value, then the lessee doesn’t anticipate making a payment. In that case, the residual value has no effect on the lease liability. If the lessee has not made any guarantees at all concerning the residual value, then the lessee isn’t responsible for declines in the residual value and there is no effect on the lease liability.
—
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

Watch/Read More
  • Tags

Most Popular Posts Today

Comprehensive Training with WallStreetMojo! [Video]
►
Categories
Resources for Accountants

Comprehensive Training with WallStreetMojo! [Video]

🚀 Aspiring to break into investment banking or elevate your finance career? Whether you're a student, analyst, or professional seeking comprehensive training, this program is your gateway to mastering financial modeling and valuation with real-world applications!​ 🎓 Introducing WallStreetMojo’s Financial Modeling and Valuation Certification Course Bundle – Your all-in-one, expert-led journey into financial modeling, valuation techniques, and investment banking skills!​ ✅ 25+ hours of self-paced, expert-led video tutorials ✅ One-year unlimited access – Learn at your convenience! ✅ Hands-on Excel-based learning with 40+ downloadable templates ✅ Master financial modeling, DCF, trading comps, and more ✅ Exclusive McDonald's case study for practical application ✅ Earn 2 industry-recognized certifications upon course completion ✅ Rated 4.8⭐ by thousands of satisfied learners!​ 🔹 What You'll Learn: 📌 Build comprehensive financial models from scratch 📌 Perform in-depth valuation analyses using DCF and trading comps 📌 Understand financial statements and accounting principles 📌 Gain proficiency in Excel for finance and modeling 📌 Apply real-world scenarios to reinforce learning​ 📜 Upon completion, you'll receive 2 professional certificates to enhance your resume and open doors to opportunities in investment banking, equity research, corporate finance, and more.​ 💡 Join over 100,000 learners who have transformed their careers with WallStreetMojo. It's your turn to gain a competitive edge in the finance industry!​ 🎯 Start your journey to mastering financial modeling and valuation today – Click below to enroll now! 👇​ 🔗 https://www.wallstreetmojo.com/financial-modeling/financial-modeling-and-valuation-certification-course-bundle/ 📢 Subscribe for more practical finance training and career tips! 🔔 Turn on notifications to stay updated on the latest in finance education!

Most Popular This Week

Master Finance with WallStreetMojo Membership One-Time Payment, Lifetime Access! [Video]
►
Categories
Resources for Accountants

Master Finance with WallStreetMojo Membership One-Time Payment, Lifetime Access! [Video]

🚀 Want to build a successful career in finance but don’t know where to start? Or maybe you’re already in the finance industry and want to level up your skills? We've got the perfect solution for you! 🎓 Introducing WallStreetMojo Membership – Your All-Access Pass to Mastering Finance! ✅ One-time payment, lifetime access – No subscriptions, no hidden fees! ✅ 50+ expert-led courses covering Financial Modeling, Investment Banking, Excel, Power BI & more! ✅ Learn at your own pace – Anytime, anywhere! ✅ Taught by industry veterans with 50+ years of combined experience. ✅ Trusted by thousands – Proven track record with 4.8⭐ on Trustpilot & 4.9⭐ on Google! 🔹 Courses You Get Access To: 📌 Financial Modeling Live Boot Camp 📌 Investment Banking Mastery Program 📌 Financial Analyst Fast Track 📌 Excel & Power BI Courses 📌 Technical Analysis & More! 📜 Earn certificates for every course you complete! Boost your resume & unlock career opportunities in Investment Banking, Equity Research, FP&A, and Corporate Finance. 💡 Thousands have already joined & landed jobs at top financial firms—Now it’s your turn! 🎯 Take control of your finance career today! Click below to join now! 👇 🔗 Join WallStreetMojo Membership Now 📢 Subscribe for more finance insights & career tips! 🔔 Turn on notifications so you never miss an update!