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Description
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Offline enrolment form Overview IFRS 16, Leases Key principles of lease accounting under IFRS 16, Leases, are covered to help you ensure accurate lease accounting under IFRS® Standards. Key Topics - IFRS 16’s scope and relevant definitions
- Lessee accounting
- Recognition and measurement of a lease liability and right-of-use asset
- Disclosure requirements
- Impact of IFRS 16 and comparisons to U.S. generally accepted accounting principles
Learning Objectives - Indicate whether an arrangement is (or contains) a lease and is within the scope of IFRS 16, Leases.
- Recall how to account for leases under IFRS 16 (with focus on lessee accounting).
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