Ind AS 116 – Leases | CA/CMA Final FR/CFR | Full Revision + ICAI Questions

Notes Link - 📚 Ind AS 116 – Leases | CA Final FR NOV 2026 | CMA Final CFR DEC 2026 | Full Revision + ICAI Questions Master one of the most important topics of CA/CMA Final Financial Reporting with this complete revision lecture on Ind AS 116 – Leases. This session covers all key concepts along with exam-oriented explanations and ICAI questions to help you prepare confidently for the November 2026 (CA Final FR) and December 2026 (CMA Final CFR) examinations. ⏱️ Chapters 00:00 - 02:09 - Introduction 02:10 - 10:59 - Overview of Ind AS 116 11:00 - 01:06:05 - What is Lease? 01:06:06 - 02:22:55 - Important Terms 02:22:56 - 06:28:04 - Accounting in the books of Lessee 06:28:05 - 07:53:29 - Accounting in the books of Lessor 07:53:30 - 08:08:03 - Sublease 08:08:04 - 08:46:53 - Sale and Leaseback Transaction 08:46:54 - 08:49:45 - Non applicability of Ind AS 116 👍 If you found this lecture helpful, don't forget to Like and Share it with your fellow CA aspirants. #CAFinal #CAFinalFR #IndAS116 #Leases #FRNov2026 #ICAI #CAStudents #FinancialReporting #cmafinal #cfr For more updates & study tips, stay connected with CA CS Avinash Sancheti 📸 Instagram: 👉 💼 LinkedIn: 👉 🌐 Website: 👉