Course outline:
This module builds foundational knowledge of IFRS 16 - Leases.
This course covers:
- Scope and Definitions
- Identifying a Lease
- Accounting Treatment – Lessees
- Recognition and Measurement – Lessee Accounting
- Lease Modifications – Lessee Accounting
- Presentation and Disclosure – Lessee Accounting
- Lessor Accounting
- Complex Situations
This course is an interactive e-learning module.
This module is part of the IFRS Library or can be booked as an individual course. To book the full library click here.
CPD Hours: 4
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