A sample lecture on ACCA Financial Reporting (FR) on the topic of (Leases) conducted by Subject Specialist, Mr Ng Kian Tuck. Wish to find out more about ACCA Qualification? Contact us.
The discussion delves into complex accounting concepts such as calculating diluted EPS, lease accounting, and shipping operations. It highlights the impact of an unconverted 8% convertible loan note on potential free shares and the subsequent measurement of lease liabilities and assets. It also explores the accounting treatment for rental expenses, lease payments, and the separation of expenses in shipping operations.