IFRS 16 Leases - Beginner to Advance
- Description
- Curriculum
- FAQ
- Reviews
Hello and welcome to the course!
This course, on the new leasing standard, is designed for both beginners and professionals.
All the concepts and terms used in this standard are covered and explained right from scratch, so irrespective if you are familiar with lease accounting or not, this course will help you to gain full understanding from the very basics.
Concepts like lease definition, present value of lease payments, implicit rate of interest in the lease, etc. are explained very clearly.
Advance topics like understanding of multiple lease components, lease modification, Sublease, Sale and leaseback, Rent concession for COVID-19, etc. all are explained in a very simple and lucid manner.
Accounting entries for lessor and lessee along with disclosure in Statement of financial position, Statement of profit and loss, Statement of cash flow, and specific GAAP differences with ASC 842 and Ind AS 116, also form part of the learning objectives.
I have made this course so comprehensive that I can promise you that by the end of this course, you will have a clear understanding of all the terms and concepts used in this leasing standard.
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12Overview to lessee accounting
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13Case study lease liability
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14Discount rate - IRIL
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15Discount rate - IBR
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16Case study Discount Rate
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17In-substance fixed payments
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18Variable lease payments
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19Case study VLP
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20Residual Value - Guaranteed
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21Case study GRV
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22Factors for reasonable certainty
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23Other important terms and exemption
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24Lessee accounting and disclosure
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25Case study lease accounting
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33Lease componets
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34Quiz for lease components
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35Lease modification Part 1
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36Lease modification Part 2
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37Case study on lease modification
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38COVID Rent concession
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39Case study on rent concession
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40Sublease
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41Sale and lease back Part 1
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42Sale and lease back Part 2
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43Case study on sale and leaseback
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44GAAP Difference