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Banking Essentials - Part I

This pathway will walk us through the basics of banks, starting with some of the different types and their main functions, then starting to look at the regulation faced by the banks, both before and after the Global Financial Crisis.

Greenwashing

Greenwashing is the act of distributing false information about something being more environmentally friendly than it actually is.

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Tackling the Cost of Living Crisis

In this video, Max discusses the cost-of-living crisis currently enveloping the UK. He examines its impact on households as well as the overall economy.

CSR and Sustainability in Financial Services

In the first video of this two-part video series, Elisa introduces us to sustainability. She begins by looking at the difference between sustainability and corporate social responsibility, two terms that can be easily confused.

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IFRS 16 Lease Term

IFRS 16 Lease Term

Saket Modi

20 years: Chartered accountant & educator

The lease term is the non-cancellable period. In this video, Saket outlines different circumstances which may affect the original estimated lease period.

The lease term is the non-cancellable period. In this video, Saket outlines different circumstances which may affect the original estimated lease period.

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IFRS 16 Lease Term

1 min 4 secs

Overview

The lease term is the non-cancellable period. In this video, Saket outlines the economic incentives for the lessee to exercise, or not exercise the option. This may include the T&Cs for optional periods. The lease term may need to be reassessed at a later date due to changes in the circumstances which may affect the original estimated lease period.

Key learning objectives:

  • What is the lease term?

  • What are the reasons for the lessee to exercise the option?

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Expert
Saket Modi

Saket Modi

Saket is a financial trainer and consultant based out of London. He specialises in advanced accounting, financial reporting and financial analysis, particularly with regards to International Financial Reporting Standards (IFRS), International Public Sector Accounting Standards (IPSAS) and Financial instruments.

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