IFRS: Leases (IFRS 16)

Overview:

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.