Course curriculum

  • 1

    1. Leasee & Lessor Accounting Technical Overview (IFRS 16 & ASPE)

    • Course Video
    • Course Notes
  • 2

    2. Leasee & Leasor Accounting - Case Writing Overview (IFRS 16 & ASPE)

    • Course Video
    • [1] Course Note - IFRS 16 - Identify Lease Contract
    • [2-1] Case Writing Templates - Leasee - ASPE
    • [2-2] Case Writing Templates - Leasee - IFRS 16
    • [2-3] Case Writing Templates - Lessor - ASPE
    • [2-4] Case Writing Templates - Lessor - IFRS 16
  • 3

    3-1. Lessee & Lessor Accounting - Calculation Details - Practice 1 - Lessee - ASPE - Payment at the end of period

    • Course Video
    • Practice Case 1
    • Practice Case 1 - Calculation Solution
  • 4

    3-2. Lessee & Lessor Accounting - Calculation Details - Practice 2 - Lessee - ASPE - Payment at the beginning of period

    • Course Video
    • Practice Case 2
    • Practice Case 2 - Calculation Solution
  • 5

    3-3. Lessee & Lessor Accounting - Calculation Details - Practice 3 & 4 - Lessee - FV < PV of Minimum Lease Payment

    • Course Video
    • [1] Practice Case 3
    • [1-1] Practice Case 3 - ASPE - Calculation Solution
    • [1-2] Practice Case 3 - IFRS - Calculation Solution
    • [2] Practice Case 4
    • [2-1] Practice Case - Calculation Solution
  • 6

    3-4. Lessee & Lessor Accounting - Calculation Details - Practice 5 - Lessor

    • Course Video
    • Practice Case 5
    • Practice Case - Calculation Solution
  • 7

    4. CFE Real Case - EnviroCab Inc. (2020)

    • Course Video
    • CFE Real Case : EnviroCab Inc. (2020)
    • EnviroCab Inc. - Cparabbit Case Writing Sample
    • EnviroCab Inc. - Cparabbit Excel Solution (Original)
    • EnviroCab Inc. - Cparabbit Excel Solution (Modified Case)
  • 8

    5-1. Sale & Leaseback - IFRS - Lessee - Technical & Case Writing Overview

    • Course Video
    • Course Note
  • 9

    5-2. Sale & Leaseback - IFRS - Lessor - Technical Overview

    • Course Video
    • Course Note
  • 10

    6-1. Sale & Leaseback - IFRS - Practice 6 : Selling Price = FMV

    • Course Video
    • Cparabbit Practice Case 6
    • Cparabbit Practice Case 6 - Solution
  • 11

    6-2. Sale & Leaseback - IFRS - Practice 7 : Selling Price > FMV

    • Course Video
    • Cparabbit Practice Case 7
    • Cparabbit Practice Case 7 - Solution
  • 12

    6-3. Sale & Leaseback - IFRS - Practice 8 : Selling Price < FMV

    • Course Video
    • Cparabbit Practice Case 8
    • Cparabbit Practice Case 8 - Solution
  • 13

    7. Sale & Leaseback - ASPE - Technical Overview

    • Course Video
    • Course Note
  • 14

    7-1. Sale & Leaseback - ASPE - Practice Case 9

    • Course Video
    • Cparabbit Practice Case 9
    • Cparabbit Practice Case 9 - Solution
  • 15

    7-2. Sale & Leaseback - ASPE - Practice Case 10

    • Course Video
    • Cparabbit Practice Case 10
    • Cparabbit Practice Case 10 - Solution
  • 16

    8. Lease Inducement - IFRS - Technical Overview

    • Course Video
    • Course Note
  • 17

    8-1. Lease Inducement - IFRS - Practice Case 11 & 12 - Cash Inducement & Reimbursement of Expense

    • Course Video
    • Cparabbit Practice Case 11
    • Cparabbit Practice Case 11 - Solution
    • Cparabbit Practice Case 12
    • Cparabbit Practice Case 12 - Solution
  • 18

    8-2. Lease Inducement - IFRS - Practice Case 13 - Rent-Free Period

    • Course Video
    • Cparabbit Practice Case 13
    • Cparabbit Practice Case 13 - Solution
  • 19

    9. Lease Inducement - ASPE - Technical Overview

    • Course Video
    • Course Note
  • 20

    9-1. Lease Inducement - ASPE - Practice Case 14 & 15 - Cash Inducement & Reimbursement of Expense

    • Course Video
    • Cparabbit Practice Case 14
    • Cparabbit Practice Case 14 - Solution
    • Cparabbit Practice Case 15
    • Cparabbit Practice Case 15 - Solution
  • 21

    9-2. Lease Inducement - ASPE - Practice Case 16 - Rent-Free Period

    • Course Video
    • Cparabbit Practice Case 16
    • Cparabbit Practice Case 16 - Solution