Financial reporting specialist and lecturer Adam Deller explains the basic principles of IFRS 16, Leases, in this short video.
This is the latest in a series setting out the fundamentals of some of the trickier financial reporting concepts. Other topics covered in this series are
- IAS 10, Events after the Reporting Period
 - IAS 19, Pensions
 - IFRS 2, Share-based payment
 - IAS 36, Impairment of Assets
 - IAS 37, Provisions, Contingent Liabilities and Contingent Assets
 - IAS 40, Investment Property
 - IFRS 5, Non-current Assets Held for Sale and Discontinued Operations
 - IAS 38, Intangible Assets.
 
Find more on AB’s YouTube channel.