IFRS 16: Leases
This course walks you through the IFRS rules for leases (IFRS 16). Topics include lease classification, financial statement presentation, and examples of lease accounting for lessors and lessees.
Course curriculum
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1
Course Instructions and PDF Guides
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Instructions for this Course
FREE PREVIEW -
IFRS 16: Leases Guide
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3
Lease Accounting Rules - Lessee
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Lease Classification for Lessee
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Lease Accounting for Lessees - Overview
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How to Calculate the Lease Liability
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Effect of the Residual Value on the Lease Liability
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How to Calculate the Right-of-use Asset
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4
Comprehensive Examples - Lessees
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Example 1- IFRS 16 Lessee Accounting
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Example 2- IFRS 16 Lessee Accounting
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Example 3- IFRS 16 Lessee Accounting
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5
Lease Accounting Rules - Lessors
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Lease Classification for Lessor
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Lease Accounting for Lessors - Overview
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6
Comprehensive Examples - Lessors
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IFRS 16 Lessor Accounting Example 1
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IFRS 16 Lessor Accounting Example 2
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IFRS 16 Lessor Accounting Example 3
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How to Calculate Lease Payments
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7
Lease Presentation and Disclosure
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Lease Presentation on the Financial Statements
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Lease Disclosures IFRS 16
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8
Advanced Topics
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Executory Cost and Gross vs. Net Leases
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Lease Prepayments and Incentives
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Initial Direct Costs
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9
Summary
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IFRS 16 vs. ASC 842
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IFRS 16 Summary
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Exam
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Course reviews
Great review of a complicated topic
Robert SEMETHY
Excellent overview of a dry and complicated topic. Very good job to keep things clear and provide examples.
Excellent overview of a dry and complicated topic. Very good job to keep things clear and provide examples.
Read Lessprecise and clear
Paula Anca Gherasim
very clear, even the info is quite dry
very clear, even the info is quite dry
Read LessGood Intro
Russell Clark
Very understandable intro to the topic
Very understandable intro to the topic
Read LessIFRS 16
Veronika Preclik-Erich
Very interesting - calculations challenging
Very interesting - calculations challenging
Read LessIFRS 16: Leases
Ivan Ujcek
great!
great!
Read Lessvery good explanations and videos
Andreas Biber
now I know what IFRS leasing calclulations including fair value calculations are about
now I know what IFRS leasing calclulations including fair value calculations are about
Read Lessthis course explains the types of leases in a clear manner
Bernhard Wohletz
in a straight forward manner the differences of Leases under IFRS 16 are explained. As a bonus one also gets a comparison between IFRS 16 and ASC 842
in a straight forward manner the differences of Leases under IFRS 16 are explained. As a bonus one also gets a comparison between IFRS 16 and ASC 842
Read LessIFRS 16
Goran Pavic
Useful course.
Useful course.
Read Less