IFRS 16Leases

Course

17 chapters · 18 lessons · about 7 h 55 min

01Objective, scope and recognition exemptionsNot started2 lessons0/2
- Not startedObjective and scope of IFRS 16Lesson20 min25 exercises
- Not startedThe two lessee exemptions: short-term and low-value leasesLesson25 min31 exercises
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02DefinitionsNot started1 lesson0/1
- Not startedThe vocabulary of IFRS 16Lesson20 min18 exercises
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- Chapter training · 18 exercises
- Chapter 2 mini-case · advanced
03Identifying a leaseNot started1 lesson0/1
- Not startedDoes a contract contain a lease?Lesson30 min32 exercises
- Not startedPortfolio application and combination of contractsCovered in the lesson “The unit of account: portfolio, combination, components”
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04Separating components of a contractNot started1 lesson0/1
- Not startedThe unit of account: portfolio, combination, componentsLesson25 min26 exercises
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05Lease termNot started1 lesson0/1
- Not startedThe lease termLesson30 min31 exercises
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06Lessee: recognition and initial measurementNot started2 lessons0/2
- Not startedLessee at the commencement date (1): recognising the lease and measuring the lease liabilityLesson30 min46 exercises
- Not startedLessee at the commencement date (2): the cost of the right-of-use assetLesson25 min23 exercises
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07Lessee: subsequent measurement, reassessment and modificationsNot started3 lessons0/3
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08Lessee: presentationNot started1 lesson0/1
- Not startedLessee: presentation in the financial statements and disclosuresLesson25 min29 exercises
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- Chapter training · 14 exercises
- Chapter 8 mini-case · advanced
09Lessee: disclosureNot startedTaught in 1 lesson of another chapter
- Not startedDisclosures by the lesseeCovered in the lesson “Lessee: presentation in the financial statements and disclosures”
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- Chapter training · 18 exercises
- Chapter 9 mini-case · advanced
10Lessor: classification of leasesNot started1 lesson0/1
- Not startedLessor: finance lease or operating lease?Lesson30 min38 exercises
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11Lessor: finance leasesNot started1 lesson0/1
- Not startedLessor: finance leasesLesson35 min33 exercises
- Not startedFinance lease modificationsCovered in the lesson “Lessor: operating leases and lease modifications”
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12Lessor: operating leasesNot started1 lesson0/1
- Not startedLessor: operating leases and lease modificationsLesson30 min27 exercises
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13Lessor: presentationNot started1 lesson0/1
- Not startedLessor: presentation and disclosureLesson20 min25 exercises
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- Chapter training · 8 exercises
- Chapter 13 mini-case · advanced
14Lessor: disclosureNot startedTaught in 1 lesson of another chapter
- Not startedDisclosures by the lessorCovered in the lesson “Lessor: presentation and disclosure”
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- Chapter training · 18 exercises
- Chapter 14 mini-case · advanced
15SubleasesNot startedTaught in 1 lesson of another chapter
- Not startedSubleasesCovered in the lesson “Lessor: finance lease or operating lease?”
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- Chapter training · 9 exercises
- Chapter 15 mini-case · advanced
16Sale and leaseback transactionsNot started1 lesson0/1
- Not startedSale and leaseback transactionsLesson30 min30 exercises
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17Effective date and transitionNot started1 lesson0/1
- Not startedTransition for lessees (key points)Lesson15 min8 exercises
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- Chapter training · 8 exercises
- Chapter 17 mini-case · advanced

CERTYNEX IFRS ACADEMY

Course

Contents — IFRS 16 — Leases