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hi everyone my name is alfonso pulida and while im hunting for ayotte i wanted to share with you a little tutorial on financial modeling for lesses in this video im not gonna talk about journal entries but about how to properly reflect your lease agreement in your financial statements as you know leases used to be of balancing titans spends as gas flowed out but with the introduction of ifrs 16 they are not accounted but as intangible assets and that like items piano wise the cost of the lease is not accounted for as operating expense but it is now split between habit and financial result you might be wondering why this is important for your financial model well because of two reasons income tax are model tracking firstly the lease expenses will be spread throughout the lease term differently affecting your tax calculation and secondly youll need a set of properly populated financial statements to be able to track the project tactiles against what you initially projected okay lets
