Lease. Right-of-use asset. Lease liability. Measurement. CPC 06 (R2)
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Slides for this class: https://professorquintino.com.br/slid... Spreadsheet: https://professorquintino.com.br/slid... Content: 00:18 - Definition 01:06 - Element of a lease 01:30 - The contract must be recorded 01:55 - Exercise 02:33 - Initial measurement 03:04 - Bringing the amounts to present value 03:16 - They are included in the lease liability 03:37 - Cash flow 04:09 - Recording the Right-of-Use asset ledger 04:30 - Initial measurement routine 04:59 - Subsequent measurement after the first year 05:42 - Interest calculations for the first payment 06:44 - Details regarding depreciation 08:10 - Recording depreciation 08:32 - Routine for subsequent measurement 11:38 - Beginning of subsequent measurement 13:30 - Will it always be like this? Exceptions where these complete records do not occur 14:31 - What about the terms of financial lease and operating lease? 15:24 - Details regarding taxation 16:00 - Closing ------------------------------------------ On this website of Professor Quintino (https://professorquintino.com.br), you will find the channel's videos organized by discipline and in sequence, according to the syllabuses Visit: https://professorquintino.com.br ------------------------------------------- ???? Subscribe to the channel at this link: ???? https://www.youtube.com/@professorqui... -------------------------------------------- The following list contains the links to access the videos, organized in order, according to the main syllabuses of the disciplines explored on the channel. ???? Video that brings together all the disciplines: • Video links, organized in sequence... ???? Basic Accounting: • Basic Accounting. Video Links... ???? Intermediate Accounting: • Intermediate Accounting. Video Links... ???? Advanced Accounting: • Advanced Accounting. Video Links... ???? Cost Accounting: • Cost Accounting. Video Links... ???? Tax Accounting: • Tax Accounting. Video Links... ???? Accounting Theory: • Accounting Theory. Video Links... ???? Analysis of Financial Statements: • Analysis of Financial Statements. ... ???? Economics: • Economics. Video Links, in sequence... ???? Financial and Capital Market: • Financial and Capital Market. Video Links... ???? Financial Education: • Financial Education. Video links... ------------------------------------------------------------ Topics covered: Leasing, Lease, Right-of-use asset, Lease liability, Initial measurement, Subsequent measurement, Lessee, Lessor, Transfer of right-of-use, Lease agreement, Underlying asset, Lease conditions, Financial lease, Operating lease, Interest to be accrued, Depreciation expenses, Razonets, Financial expenses, depreciation expenses, accumulated depreciation CPC 06 (R2)
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