C01 · Lesson 11 of 27 · 14 min · 4 hands-on tasks
Leases
Larkfield doesn't own a single store: it rents all 40. Those rent contracts are debt in all but name, and since 2019 they sit on the balance sheet. Turn a lease into a liability, see why IFRS and US GAAP report the same lease differently, and measure Larkfield's real borrowing.
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