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CPE Self-Study
IFRS 16 - Leases
NASBA FIELD OF STUDY
Accounting
LEVEL
Basic
CPE CREDITS
Online: 3.0
Provides an in-depth look at IFRS 16, the new lease standard, which requires organizations to recognize lease assets and liabilities on the balance sheet and to disclose key information about lease arrangements. Gain comprehensive guidance on identification, recognition, measurement, and presentation and disclosure requirements of lease accounting.

CPE On-Demand
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Supported Operating Systems:

  • Macintosh OS X 10.10 to present
  • Windows 7 to present

Supported Browsers:

  • Apple Safari
  • Google Chrome
  • Microsoft Internet Explorer
  • Mozilla Firefox

Required Browser Plug-ins:

Note: Your course will be accessible immediately after completing your purchase. Access instructions will be shown on the Order Confirmation Screen and included in your Order Confirmation Email, or click My Account at the top of the page, select My Purchases and then My Online Learning tab.

Technical Support: Please contact service@aicpa.org or use the Contact Us Form.

Product details

Who Will Benefit?

  • Accountants and auditors in public and industry practice.

Key Topics

  • Advantages of leasing
  • Initial recognition, measurement and presentation of lease liabilities and lease assets
  • Subsequent lease accounting
  • Lease classification
  • Sales-type and direct financing leases
  • Disclosure requirements

Learning Objectives

  • Identify the nature, economic substance, and advantages of lease transactions.
  • Apply the accounting for leases by lessees.
  • Apply the accounting for leases by lessors.
  • Distinguish the accounting and reporting for special features of lease arrangements.

Still mastering the latest IASB requirements on lease accounting? This CPE course can help by providing an in-depth look at IFRS 16, the new lease standard, which requires organizations to recognize lease assets and liabilities on the balance sheet and to disclose key information about lease arrangements.

This CPE course provides comprehensive guidance on identification, recognition, measurement, and presentation and disclosure requirements of lease accounting. We address both the lessee and lessor accounting models, and provide real-life examples and helpful illustrations to ensure proper understanding of the new requirements. This course also discusses the differences between IFRS 16 and U.S. GAAP Guidance in FASB ASC 842.

Ratings and reviews
Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

Price:
$89.00
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Nonmember Quantity:
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Estimated total:
$89.00
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CREDIT INFO
CPE credits
Online
: 3.0
NASBA Field of Study
Accounting
Level
Basic
Prerequisites
None
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
IFRS16
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