Leases

Leases in accounting refer to contractual arrangements in which a lessee obtains the right to use an asset for a specified period in exchange for consideration to the lessor, and are categorized as either operating or finance leases based on the degree of risk and reward of ownership transferred.

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Lesson Videos

Leases Overview and Objectives lesson thumbnail Leases Overview and Objectives Introduction to Leases lesson thumbnail Introduction to Leases Lease Classification Process lesson thumbnail Lease Classification Process Lessee Accounting for Finance Leases lesson thumbnail Lessee Accounting for Finance Leases Lessee Accounting for Operating Leases lesson thumbnail Lessee Accounting for Operating Leases Lessor Accounting for Operating Leases lesson thumbnail Lessor Accounting for Operating Leases Lessor Accounting for Sales-Type Leases lesson thumbnail Lessor Accounting for Sales-Type Leases Leases Summary lesson thumbnail Leases Summary Leases - Practice Questions lesson thumbnail Leases - Practice Questions

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Specialized Financial Reporting Topics
Module: 5 Concepts, 42 Lessons
Derivatives and Hedge Accounting Overview
0:40
Derivatives and Hedge Accounting Objectives
1:03
Terminology for Derivatives and Hedge Accounting
6:24
Forwards and Futures
3:01
Interest Rate Swaps
2:09
Puts and Calls
1:29
Hedge Accounting
4:41
Derivatives and Hedge Accounting Summary
0:57
Derivatives and hedge accounting - Practice Questions
4:57
Foreign Currency Transactions and Translation Overview and Objectives
2:00
Terminology for Foreign Currency Transactions
9:54
Balance Sheet Accounts with Fixed Versus Fluctuating Values
0:38
Translation Versus Remeasurement
0:50
Translation Method of Converting Financial Statements
2:42
Remeasurement Method of Converting Financial Statements
2:45
Journal Entries for Foreign Currency Transactions
4:41
Foreign currency transactions and translation - Practice Questions
4:09
Leases Overview and Objectives
1:46
Introduction to Leases
3:10
Lease Classification Process
14:07
Lessee Accounting for Finance Leases
18:41
Lessee Accounting for Operating Leases
9:47
Lessor Accounting for Operating Leases
3:20
Lessor Accounting for Sales-Type Leases
9:13
Leases Summary
0:38
Leases - Practice Questions
8:11
Public Company Reporting Topics & EPS Overview and Objectives
1:06
Form 10-K
1:29
Accelerated and Large Accelerated Filers
1:17
Calculating Earning Per Share
3:14
Convertible Bonds
3:17
Convertible Preferred Stock
1:11
Stock Warrants and Rights
3:11
Stock Compensation Plans
1:28
Segment Reporting
5:56
Public Company Reporting Topics & EPS Summary
0:41
Public company reporting topics - Practice Questions
12:35
Compensated Absences Overview and Objectives
0:53
Employee Compensated Absences
1:21
Compensated Absences Example
3:49
Compensated Absences Summary
0:50
Compensated absences - Practice Questions
5:50