IFRS: Leases (IFRS 16)
Addresses requirements of IFRS 16, Leases.
NASBA Field of Study
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. Find out more.
- Determine whether an arrangement is (or contains) a lease.
- Recall how to account for leases under IFRS 16 (with focus on lessee accounting).
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