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IFRS: Leases (IAS 17)

Publisher: AICPA
Availability: Online Access
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AICPA's IFRS Certificate Program

This course is part of the IFRS Certificate Program – a comprehensive, integrated curriculum that will give you the basic training, knowledge, and practical guidance in international accounting standards that are necessary in today's global business environment. Credit for individual courses purchased can be applied to the full program. Click here for information on the complete program.

The purpose of this course is to familiarize you with the guidance for leases as described in IAS 17, Leases. The objective of IAS 17 is to prescribe, for lessees and lessors, the appropriate accounting policies and disclosures to apply to leases that meet the definition of a finance lease or an operating lease.

Learning Objectives
When you complete this course you will be able to:

  • Determine if an arrangement is (or contains) a lease.
  • Account for the lease as a finance lease or an operating lease, as appropriate, in accordance with IAS 17 Leases.
  • Understand pending changes to the existing guidance on accounting for leases.

Prerequisite: None

Advanced Preparation: None



Note: Accessible immediately after completing the purchase process on www.cpa2biz.com

NASBA Field of Study: Accounting
Level: Basic
Recommended CPE Credit: 1.5
IFRS: Leases (IAS 17)
IFRS: Leases (IAS 17)
CPE On-Demand
Product# 159742
Availability: Online Access 1 Year
For registered users only
Regular:$70.00
AICPA Member:$50.00
Your Price:$70.00
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