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).

£19.00 (CIMA members only)

£25.00

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Product information

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.

Who should take this course?

• 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

Professional development

This Course - Online offers 1 hours of CPE credit.
Note on CPE Requirements and Credits
All learning resources available in the CGMA Store qualify for CPD for CIMA members.

Prerequisites:	None
Duration:	1h
Format:	Course - Online
Access:	This is a digital product. You will have access to the content for a year after purchase date.

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