This self-study course addresses requirements of IFRS 16, Leases, 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 includes interactive learning elements, video content, and real-life application through case studies.