Event Information
Event code CMAI23080111 Language English
Event name IFRS: Leases (IFRS 16)
CPD hours 1.00
Competency Accounting and Financial Reporting Sub-Competency Preparing financial reports (technical skills - HKFRS),Accounting for transactions (technical skills - HKFRS)
Contact online@hkicpa.org.hk / 2287 7435
Description

Offline enrolment form

 

Overview

This self-study course addresses requirements of IFRS 16, Leases, including the following:

  • The scope of IFRS 16 and items excluded from the scope
  • The contrast with previous accounting requirements under IAS 17, - Leases
  • The new definition of a lease
  • Lessee accounting, including the recognition and measurement of a lease liability and right-of-use asset
  • Disclosure requirements

This course includes interactive learning elements, video content, and real-life application through case studies.

 

Learning Objectives

  • Determine whether an arrangement is (or contains) a lease.
  • Recall how to account for leases under IFRS 16 (with focus on lessee accounting).

(This is a re-launch programme. No CPD hours will be granted if a member has previously enrolled for CMAI20030419 IFRS: Leases (IFRS 16)) 
Event Date
Date / Time CPD hours
01 Aug 2023 00:00 - 31 Dec 2099 23:59 1.00
Fee Information
Type Fee (HKD)
Enrolment IA 315.00
Member 315.00
Student 315.00
Non-member 390.00
Enrolment Date
Enrolment from 31 Aug 2023 (00:00) to 31 Dec 2099 (23:59)
Full Hot and limited seat Promotion
Closed e-Learning Continuing Education Fund
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