AICPA IFRS: Accounting for Leases IFRS 16 training
AICPA IFRS: Accounting for Leases IFRS 16 training
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AICPA (the Association) represents AICPA® & CIMA®.
The Association has over 696,000 members in 192 countries. AICPA is the worldwide leader on public and management accounting issues through support for the CPA license, specialized credentials, professional education & thought leadership.
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The IFRS 16 training 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.
IFRS 16 is a new standard that has been mandatory since January 1, 2019. It is likely to have a significant impact on most companies' financial statements. For most companies, applying the requirements of the new standard will be a significant project.
This self-study course addresses requirements of IFRS 16 Lease accounting, 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 is part of the AICPA IFRS Certificate Program and provides a foundational overview of IFRS 16, Leases.
- Determine whether an arrangement is (or contains) a lease.
- Recall how to account for leases under IFRS 16 (with focus on lessee accounting).
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
- Anyone preparing for the ACCA Diploma in IFRS.
Professional development
This Course - Online offers 1 hours of CPE credit.
| Prerequisites: | Familiarity with financial reporting and accounting principles under IFRS |
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| Duration: | 1h |
| Format: | Course - Online |
| Access: | This is a digital product. You will have access to the content for a year after purchase date. Course access is given within 2 days of purchase via email from AICPA |
Certification
Students get a AICPA certification after scoring 70% and above on the assessment at the end of the course
