IFRS 16 Lease Accounting Journal Entries

Опубликовано: 17 Май 2026
на канале: AARO Academy

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In this video, ARRO Academy explains how lessees should handle lease accounting under IFRS 16—focusing on the journal entries required at both initial recognition and subsequent measurement.

We walk through a complete example, covering:

👉 The single lessee accounting model
👉 Initial recognition of lease liability and right-of-use asset
👉 Lease payments, interest accretion, and depreciation
👉 How to account for lease modifications
👉 Recognition exemptions for low-value and short-term leases

This session is ideal for finance professionals working with lease contracts, disclosures, or preparing financial statements under IFRS 16.

Chapters:
00:00 - IFRS 16 – Lease Accounting Journal Entries
00:41 - IFRS 16 single lessee accounting model
01:00 - Initial measurement
01:47 - Subsequent measurement – Lease liability
03:12 - Subsequent measurement – ROU
04:01 - Lease Modifications
05:07 - Recognition exemptions
05:35 - Conclusion