Page 97 - SBR Integrated Workbook STUDENT S18-J19

Chapter 8

Leases

Outcome

By the end of this session you should be able to:

 discuss and apply the lessee accounting requirements for leases including the
identification of a lease and the measurement of the right of use asset and
liability

 discuss and apply the accounting for leases by lessors

 discuss and apply the principles behind accounting for sale and leaseback
transactions

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapter 8 of your Study Text

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