Lessee initial measurement: lease liability and right-of-use asset
Office lease for the lessee: lease liability, right-of-use asset and first year
≈ 35 minWorkpapers
Can you document your analysis and your accounting treatment like a professional? Each mission starts from a real file and ends with a review.
How a mission works
Numbered sections, like a professional working paper: objective, data, pieces, analysis, calculations, entries, conclusion; then a reviewer reviews.
- 1Objective
- 2Data
- 3Documents
- 4Analysis
- 5Calculation
- 6Entries
- 7Judgment
- 8Conclusion
- 9References
L1Foundation(2)
Foundation Foundation Lessee subsequent measurement: lease liability and right-of-use asset
Office lease for the lessee: lease liability, right-of-use asset and first year
≈ 35 min
L2Intermediate(5)
Intermediate Contract analysis: scope, existence of a lease, components and exemptions
Lot A — truck
Analysis of a transport contract: lease or service, components, term and exemptions · Situation 1 of 4
≈ 40 minIntermediate Contract analysis: scope, existence of a lease, components and exemptions
Lot A — related services
Analysis of a transport contract: lease or service, components, term and exemptions · Situation 2 of 4
≈ 40 minIntermediate Contract analysis: scope, existence of a lease, components and exemptions
Lot B — regional distribution
Analysis of a transport contract: lease or service, components, term and exemptions · Situation 3 of 4
≈ 40 minIntermediate Contract analysis: scope, existence of a lease, components and exemptions
Tablet contract
Analysis of a transport contract: lease or service, components, term and exemptions · Situation 4 of 4
≈ 40 minIntermediate Lease term and discount rate of the lessee
Analysis of a transport contract: lease or service, components, term and exemptions
≈ 35 min
L3Advanced(4)
Advanced Remeasurement of the lease liability and lease modification
Extension — 31 December 20X3
Extension and floor-space reduction of a warehouse: remeasurement and modification · Situation 1 of 2
≈ 50 minAdvanced Remeasurement of the lease liability and lease modification
Floor area reduction — amendment
Extension and floor-space reduction of a warehouse: remeasurement and modification · Situation 2 of 2
≈ 50 minAdvanced Lessor accounting: classification, finance lease and operating lease
Lease A — line
Equipment lessor: classification, finance lease and operating lease · Situation 1 of 2
≈ 55 minAdvanced Lessor accounting: classification, finance lease and operating lease
Lease B — crane
Equipment lessor: classification, finance lease and operating lease · Situation 2 of 2
≈ 55 min
L4Expert(16)
Expert Sale and leaseback transaction for the seller-lessee
Sale and leaseback of the head office and disclosures by the seller-lessee
≈ 50 minExpert Lease disclosures (lessee and lessor)
Sale and leaseback of the head office and disclosures by the seller-lessee
≈ 45 minExpert Contract analysis: scope, existence of a lease, components and exemptions
Storage services
Professional file: year-end closing of the lease portfolio of a retail group · Situation 1 of 4
≈ 40 minExpert Contract analysis: scope, existence of a lease, components and exemptions
Tilleuls store
Professional file: year-end closing of the lease portfolio of a retail group · Situation 2 of 4
≈ 40 minExpert Contract analysis: scope, existence of a lease, components and exemptions
Temporary unit
Professional file: year-end closing of the lease portfolio of a retail group · Situation 3 of 4
≈ 40 minExpert Contract analysis: scope, existence of a lease, components and exemptions
Tablets
Professional file: year-end closing of the lease portfolio of a retail group · Situation 4 of 4
≈ 40 minExpert Lease term and discount rate of the lessee
Professional file: year-end closing of the lease portfolio of a retail group
≈ 35 minExpert Lessee initial measurement: lease liability and right-of-use asset
Professional file: year-end closing of the lease portfolio of a retail group
≈ 35 minExpert Lessee subsequent measurement: lease liability and right-of-use asset
Tilleuls store — 20X5
Professional file: year-end closing of the lease portfolio of a retail group · Situation 1 of 2
≈ 35 minExpert Lessee subsequent measurement: lease liability and right-of-use asset
Platform leased back — 20X5
Professional file: year-end closing of the lease portfolio of a retail group · Situation 2 of 2
≈ 35 minExpert Remeasurement of the lease liability and lease modification
Saint-Clair amendment
Professional file: year-end closing of the lease portfolio of a retail group · Situation 1 of 2
≈ 50 minExpert Remeasurement of the lease liability and lease modification
Tilleuls storage room
Professional file: year-end closing of the lease portfolio of a retail group · Situation 2 of 2
≈ 50 minExpert Lessor accounting: classification, finance lease and operating lease
Corner sublease
Professional file: year-end closing of the lease portfolio of a retail group · Situation 1 of 2
≈ 55 minExpert Lessor accounting: classification, finance lease and operating lease
Galerie Nord sublease
Professional file: year-end closing of the lease portfolio of a retail group · Situation 2 of 2
≈ 55 minExpert Sale and leaseback transaction for the seller-lessee
Professional file: year-end closing of the lease portfolio of a retail group
≈ 50 minExpert Lease disclosures (lessee and lessor)
Professional file: year-end closing of the lease portfolio of a retail group
≈ 45 min