IFRS: IAS 17 - Leases

Financial accounting & reporting


IFRS: IAS 17 - Leases

Instructor: AICPA Professional Development Staff

  • Format

    Course - Online

  • Level


  • Duration

    3 hours

Under IFRS, what are the right accounting policies and disclosures for finance or operating leases? Get the guidance you need to succeed under IAS 17 in our IFRS training course.

Learning outcomes

  • Learning outcomes: Determine if an arrangement is (or contains) a lease
  • Account for the lease as a finance lease or an operating lease, as appropriate, in accordance with IAS 17 Leases
  • Understand pending changes to the existing guidance on accounting for leases

£39.00 (CIMA members only)


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Product information


The purpose of this course is to familiarise you with the guidance for leases as described in IAS 17, Leases. The objective of IAS 17 is to prescribe, for lessees and lessors, the appropriate accounting policies and disclosures to apply to leases that meet the definition of a finance lease or an operating lease.

Who should take this course?

  • Accountants and auditors in public and industry practice

Professional development

This Course - Online offers 1.5 hours of CPE credit.
Note on CPE Requirements and Credits
All learning resources available in the CGMA Store qualify for CPD for CIMA members.

Field of study: Accounting
Programme level:Basic
Duration:3 hours
Format:Course - Online
Access:This is a digital product. You will have access to the content for a year after purchase date.

Return and refund policy

£39.00 (CIMA members only)


VAT calculated on checkout


  • AICPA Professional Development Staff