IFRS: Leases (IAS 17) (On-Demand) 2019

Description

This self-study course addresses requirements of the following standards:

IFRS 9, Financial Instruments
IAS 32, Presentation of Financial Instruments
IFRS 7, Financial Instruments: Disclosures

Learning Objectives
  • Determine if an arrangement is (or contains) a lease.
  • Recall how to account for leases under IFRS 16 (with focus on lessee accounting
Major Topics
  • 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
Provider
AICPA
Course Level
Basic
CPE Field of Study
Accounting
1
Who Should Attend
Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS
Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS
Prerequisites
Familiarity with financial reporting and accounting principles under IFRS.
Advanced Preparation

None.

Purchase Now
When
Available 24/7
Location
Online
Total CPE Credits
1
Format
On-Demand

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IFRS: Leases (IAS 17) (On-Demand) 2019


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