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Lease accounting – Full course exam included

Date

Ongoing

Time

On-demand

CPE Hours

45 minutes to 1 hour

Competency

Core

Location

eLearn

Price

€40

Category:

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

At the end of the eLearn an exam tests your knowledge of the topics discussed during the eLearn.

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

At the end of the eLearn an exam tests your knowledge of the topics discussed during the eLearn.

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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