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Activity Provided By:

Becker Professional Education

Accounting for Liabilities under IFRS: What You Need to Know about Leases (IAS 17)

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Overview / Abstract:

From theory to field application, this course provides the relevant background, context and tools to apply IAS 17 Leases under International Financial Reporting Standards. Understand key issues and the most recent amendments to the standard, and gain the practical experience that will help you to accurately and efficiently apply these standards within your organization. At the conclusion of this session you will be able to:

Recognize the scope and objectives of Leases under International Accounting Standards (IAS 17).
Define the terms utilized in IAS 17 Leases.
Recognize the lease classifications and how to handle changes in lease classifications under IAS 17.
Recognize the principles used to account for the initial recognition, subsequent measurement, disclosure, and financial statement presentation of Leases for lessees and lessors.
Identify the principles that are used to account for and report Sale and Leaseback transactions.


Aug 18, 2020


Accounting , Financial Advisor CE





Credits / Hours

2.00 CPE

Keywords / Search Terms

Becker Professional Education

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