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Technical

IFRS 16 - Leases Logo aicpa

  $75.00 - 95.00 |   CPE: 3.0 |   AICPA |   30 Mar 2018 |   Accounting |   AICPA Store
Who Will Benefit?
  • Accountants and auditors in public and industry practice.
Key Topics
  • Advantages of leasing
  • Initial recognition, measurement and presentation of lease liabilities and lease assets
  • Subsequent lease accounting
  • Lease classification
  • Sales-type and direct financing leases
  • Disclosure requirements
Learning Objectives
  • Identify the nature, economic substance, and advantages of lease transactions.
  • Apply the accounting for leases by lessees.
  • Apply the accounting for leases by lessors.
  • Distinguish the accounting and reporting for special features of lease arrangements.

Still mastering the latest IASB requirements on lease accounting? This CPE course can help by providing an in-depth look at IFRS 16, the new lease standard, which requires organizations to recognize lease assets and liabilities on the balance sheet and to disclose key information about lease arrangements.

This CPE course provides comprehensive guidance on identification, recognition, measurement, and presentation and disclosure requirements of lease accounting. We address both the lessee and lessor accounting models, and provide real-life examples and helpful illustrations to ensure proper understanding of the new requirements. This course also discusses the differences between IFRS 16 and U.S. GAAP Guidance in FASB ASC 842.

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

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IFRS 16 - Leases