シャドーイング練習: The Fundamentals of IFRS 16 - YouTubeで英語スピーキングを学ぶ

IFRS 16 covers leases.

⏸ 一時停止中

再生速度:

47 文

文が短すぎたり長すぎる場合は、Editをタップして調整してください。

IFRS 16 covers leases.

Now there are many aspects to lease accounting

and this video is just going to look at the most common for now

which is lessee accounting which is what happens when you pay to lease an asset.

Now traditionally

if you were renting an asset let's say you were renting

a high street premises for five years you would just expense that as a straight line over the period.

So If you were renting it for five years,

you would just have an annual expense of whatever your rent was each year.

You would have no assets and no liability.

That was nice and simple.

But the problem was it kind of understated the liabilities in a company's statement of financial position

because you were committed to pay that for five years.

And they had to be disclosed in the notes to the accounts.

But the average user might not actually see the liability unless they dig into the lease notes.

So IFRS 16 says well if you're using an asset for five years

and you're leasing it for five years actually you should have an asset

which is referred to as a right of use asset to reflect the fact

that you don't own the asset but you do control it

and you do have the ability to use that for a long period

so say five years you would have

that asset you would depreciate it over the lease term

but also you would then have a liability

and you would show the full payments for

that five years discounted to present value

so again users could see here's what I'm committed to

and that's really common for high street retailers

and a lot of them ended up putting a lot of liabilities on their books

because it really showed the users here's the length of the

lease here's what we're committed to here's how much we're actually

going to have to pay whereas previously users would have had to assess that deep into the notes to the financial statements.

Now the introduction of the standard could lead to a few maybe unintended consequences.

We may well see firms enter into shorter lease agreements so that the liabilities they record are actually lower.

It might not be the best thing for the business

but it does show a lower level of debt on their statement of financial position.

Also bringing these assets in as right of use assets forces them to consider an impairment review.

So we'll have to consider the value of the asset,

which will be the present value of what you're paying,

and really compare that to the value in use,

so the cash flows the asset is expected to generate.

So we might actually see,

particularly with high street retailers,

more of a focus on impairment with those right of use assets.

So IFRS 16 really brings everything on the statement of financial position rather than relying on users digging into their notes.

But it will increase liabilities,

it does increase assets,

and actually firms will maybe change their decision making and enter to short leases as a result of that.

TRENDING

シャドーイングとは？英語上達に効果的な理由

シャドーイング（Shadowing）は、もともとプロの通訳者養成プログラムで開発された言語学習法で、多言語習得者として知られるDr. Alexander Arguelles によって広く普及されました。方法はシンプルですが非常に効果的：ネイティブスピーカーの英語を聞きながら、1〜2秒の遅延で声に出してすぐに繰り返す——まるで「影（shadow）」のように話者を追いかけます。文法ドリルや受動的なリスニングと異なり、シャドーイングは脳と口の筋肉が同時にリアルタイムで英語を処理・再現することを強制します。研究により、発音精度、抑揚、リズム、連音、リスニング力、そして会話の流暢さが大幅に向上することが確認されています。IELTSスピーキング対策や自然な英語コミュニケーションを目指す方に特におすすめです。

☕ コーヒーをおごる

ShadowingEnglishは皆様の支援により完全無料を維持しています。サーバーやAIのコストは高額です。皆様のコーヒー一杯が私たちの支えになります！🙏

PayPalで寄付する

ShadowingEnglish.com – 英語シャドーイング練習

シャドーイング（Shadowing）でネイティブ英語を体に染み込ませよう。YouTube動画を一文ずつ聞いて声に出して繰り返し、本物の発音と流暢さを身につける。

シャドーイング練習: The Fundamentals of IFRS 16 - YouTubeで英語スピーキングを学ぶ

人気動画

このレッスンについて

重要な語彙とフレーズ

練習のヒント

シャドーイングとは？英語上達に効果的な理由

シャドーイング練習: The Fundamentals of IFRS 16 - YouTubeで英語スピーキングを学ぶ

アプリをダウンロード

このレッスンについて

重要な語彙とフレーズ

練習のヒント

シャドーイングとは？英語上達に効果的な理由