Lease accounting - Exam not included
Course Description
Explaining the three part definition of a lease
Providing you with a decision tree that will help you identify if a contract contains a lease
Course Structure
This eLearn introduces the following topics:
- Lessee accounting model
- Lessor accounting model
- Other topics of interest
Should Attend
This course is intended for professionals in financial and actuarial functions within banks.
Prerequisites
There are no prerequisites to follow this eLearn
Assessment
Exam not included.
Key-Features
Detailed Objectives:
A) Lessee accounting model:
Understand how to initially calculate the right of use asset and lease liability
Understand the subsequent accounting measurements required under the new guidance
Distinguish between accounting for a lease modification as a new lease or as an adjustment of an existing lease
B) Lessor accounting model:
Identify if a contract contains an operating or a finance lease
Understand how to calculate the finance lease receivable
Distinguish between accounting for a lease modification as a new lease or as an adjustment of an existing lease
C) Other topics of interest:
Identify multiple practical expedients offered by the IASB
Understand the financial statement presentation and KPI impact due to the new guidance
Course Structure
This eLearn introduces the following topics:
- Lessee accounting model
- Lessor accounting model
- Other topics of interest
Should Attend
This course is intended for professionals in financial and actuarial functions within banks.
Prerequisites
There are no prerequisites to follow this eLearn
Assessment
Exam not included.
Key-Features
Detailed Objectives:
A) Lessee accounting model:
Understand how to initially calculate the right of use asset and lease liability
Understand the subsequent accounting measurements required under the new guidance
Distinguish between accounting for a lease modification as a new lease or as an adjustment of an existing lease
B) Lessor accounting model:
Identify if a contract contains an operating or a finance lease
Understand how to calculate the finance lease receivable
Distinguish between accounting for a lease modification as a new lease or as an adjustment of an existing lease
C) Other topics of interest:
Identify multiple practical expedients offered by the IASB
Understand the financial statement presentation and KPI impact due to the new guidance
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