The purpose of this course is to familiarize you with the guidance on leases as described in IAS 17 and the Exposure Draft, issued in 2010. The objective of IAS 17 (1997) is to prescribe, for lessees and lessors, the appropriate accounting policies and disclosures to apply in relation to finance and operating leases.
- Determine if an arrangement is (or contains) a lease
- Account for the lease in accordance with IAS 17 Leases
- Understand pending guidance changes regarding leases
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