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IFRS 16 · Beginner

Start with a free case.

The Coffee Shop Lease: an IFRS 16 case for beginners. Story, questions, full solution, journal entries and an Excel model. Free, in English and Spanish.

  • INCLUDED
  • Case PDF
  • Solution
  • Journal entries
  • Excel model

Start with a free case.

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What you’ll practise

  1. Whether a contract contains a lease
  2. The monthly effective rate
  3. The initial lease liability
  4. The right-of-use asset
  5. Interest in a rent-free month
  6. Journal entries for payment and depreciation

AFTER THE FREE CASE

“It’s Just Rent,” Said the CEO.

Case #001 takes the same idea further: a London office, three rent-free months, initial direct costs and the effect on EBITDA.

See Case #001 →