Leases: Lessee Accounting and Application Issues
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Description
IFRS 16 Leases requires lessees to record nearly all leases on their balance sheets. But how? In this CPE-eligible (1.0 CPE), eLearning course you’ll learn how to record them on the balance sheet, both initially and throughout the lease arrangement. The course concludes with considerations you need to understand if there are changes to the lease arrangement after the commencement date. Whether you’re responsible for financial reporting or auditing financial statements under IFRS, this course is a must for the international accountant!
Learning Objective(s): By the end of this course, you should be able to:
- Recall the initial recognition and measurement of leases under IFRS 16 for a lessee
- Recall the subsequent measurement of leases under IFRS 16 for a lessee
This course is included in the following collections:
Additional Information
| Last Updated | 07/29/2024 |
|---|---|
| CPE Credit | 1 |
| Field of Study | Accounting |
| Instructional Delivery Method | QAS Self Study |
| Knowledge Level | Overview |
| Private | No |
| Prerequisites | None |
| Advanced Preparation | None |
| Expiration | This course, collection, or subscription expires one year from the date of purchase. The post-course assessment for each course must be satisfactorily completed, as evidenced by a passing grade of at least 70%, by the expiration date to be awarded any qualifying continuing professional education (CPE) credit. |
| Refund or Cancellation Policy | For more information regarding refunds, concerns, and program cancellation policies, please contact the GAAP Dynamics Support Team via email at support@gaapdynamics.com or call (804) 897-0608. |
$120
1h 00m
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