IFRS 16 - Leases

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.