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IFRS 16 - Leases Logo cgma

  AICPA |   £49.00 - 59.00 |   2018 |   03:00 h |   CGMA Store

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

This 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 discussed:

  • 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 requirementhe differences between IFRS 16 and U.S. GAAP Guidance in FASB ASC 842
Topics covered:
  • Financial accounting & reporting, Foundational

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IFRS: IAS 17 - Leases