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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 new IFRS Certificate Program – a comprehensive, integrated curriculum that will give you the basic training, knowledge, and practical guidance needed for the implementation and application of IFRS. 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 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.

Objective:

  • 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

PREREQUISITE: None



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NASBA Field of Study: Accounting
Level: Basic
Recommended CPE Credit: 2

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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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