## Overview

This module covers lease accounting under IFRS 16, including right-of-use assets, lease liabilities, and finance vs operating lease classification. Topics include initial recognition, subsequent measurement, and maturity analysis.

## 1. Lessee accounting

- [Initial recognition: right-of-use asset and lease liability](acca-fr-lessee-accounting-initial-recognition-right-of-use-asset-and-lease-liability.md)
- [Subsequent measurement and remeasurement](acca-fr-lessee-accounting-subsequent-measurement-and-remeasurement.md)
- [Exemptions: short-term and low-value leases](acca-fr-lessee-accounting-exemptions-short-term-and-low-value-leases.md)

## 2. Lessor accounting

- [Finance vs operating lease classification](acca-fr-lessor-accounting-finance-vs-operating-lease-classification.md)
- [Initial and subsequent measurement](acca-fr-lessor-accounting-initial-and-subsequent-measurement.md)
- [Sale and leaseback transactions](acca-fr-lessor-accounting-sale-and-leaseback-transactions.md)

## 3. Presentation and disclosures

- [Statement presentation and notes](acca-fr-presentation-and-disclosures-statement-presentation-and-notes.md)
- [Separating lease and non-lease components](acca-fr-presentation-and-disclosures-separating-lease-and-non-lease-components.md)
- [Maturity analysis and significant judgements](acca-fr-presentation-and-disclosures-maturity-analysis-and-significant-judgements.md)

Free ACCA FR Leases (IFRS 16) Study Guide