IFRS 16, Leases
Build a foundational understanding of leases accounting under IFRS requirements.
Format
Online
NASBA Field of Study
Accounting
Level
Basic
CPE Credits
1
Availability
1 year
Product Number
IFRSCERTK23SSO
Learn key principles for lease accounting using international accounting standards
Gain practical guidance on how to apply IFRS 16, Leases, to lease accounting. You will gain insights into IFRS 16 to better understand lease accounting and assist clients subject to this standard.
Foundational principles addressed include:
- IFRS 16’s scope and relevant definitions,
- lessee accounting, and
- lease liability and right-of-use asset recognition and measurement.
Grow your business
Many of the world's largest capital markets require or permit the use of International Financial Reporting Standards®.
Whatever your location, you could easily find yourself with a client subject to IFRS requirements.
Understanding IFRS requirements will help you better assist clients subject to these standards and enable you to effectively compete in the modern business world.
Real-world case studies
This course includes case studies and examples to help you apply IFRS Standards to realistic scenarios you may encounter in practice.
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.
Who Will Benefit
Accounting and finance professionals interested in IFRS® Standards.
Key Topics
- IFRS 16’s scope and relevant definitions
- Lessee accounting
- Recognition and measurement of a lease liability and right-of-use asset
- Disclosure requirements
- Impact of IFRS 16 and comparisons to U.S. GAAP
Learning Outcomes
- Determine whether an arrangement is (or contains) a lease.
- Recall how to account for leases under IFRS 16 (with focus on lessee accounting).
Group ordering for your team
2 to 5 registrants
Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.
Start order6+ registrants
We can help with group discounts. Email client.support@aicpa-cima.com
US customers call 1-800-634-6780 (option 1)
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