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Technical

IFRS: Leases (IFRS 16) Logo aicpa

  $39.00 - 49.00 |   CPE: 1.0 |   AICPA |   Apr 2019 |   Accounting |   AICPA Store
Who Will Benefit
  • Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS
  • Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS
Learning Objectives
  • Determine whether an arrangement is (or contains) a lease.
  • Recall how to account for leases under IFRS 16 (with focus on lessee accounting).

This course is part of the IFRS Certificate Program — a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment.

This self-study course addresses requirements of IFRS 16, Leases, including the following:

  • The scope of IFRS 16 and items excluded from the scope
  • The contrast with previous accounting requirements under IAS 17, Leases
  • The new definition of a lease
  • Lessee accounting, including the recognition and measurement of a lease liability and right-of-use asset
  • Disclosure requirements

This course includes interactive learning elements, video content, and real-life application through case studies.

Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program.

Topics covered:
  • Management accounting: Technical: Financial accounting & reporting: Professional accounting standards, Foundational
  • Financial accounting & reporting: Technical: International Financial Reporting Standards, Foundational
  • Financial accounting & reporting: Technical: International Financial Reporting Standards, Intermediate

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