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Jennifer Louis, President
Jennifer has over 22 years of experience in designing and instructing high-quality training programs in a wide variety of technical and soft skills topics needed for professional and organization success.
This instructor has 33 courses »To Access This Course:
Leasing guidance in International Financial Reporting Standards (IFRS) applies to property, plant, and equipment and other assets, with limited exceptions. IFRS 16 is effective for annual periods beginning on or after January 1, 2019, with early adoption as of January 1, 2018 permitted. This course highlights the accounting and financial requirements of this new accounting standard.
Learning Objectives
- Explore how to identify a lease transaction under International Financial Reporting Standard (IFRS) 16.
- Discover the impact of the new lease accounting requirements on lessees and lessors.
- Recognize exceptions to on-balance-sheet lease accounting for lessees.
Last updated/reviewed: November 23, 2020
15 Reviews (55 ratings)Reviews
It was good but I would have liked to have seen more journal entries. Conceptually I understood it but taking it a step further and showing things like entries at lease origination, or the allocation between buildings and land would have taken really made understanding easier IMO.
Overall very good and covers all aspects of lease accounting per IFRS. This course will provide a basic understanding of the new changes though there are no examples so application will need further research.
Great insight on how Lease Accounting will change under IFRS 16. And all the decisions that must be made in properly booking right of use asset and liabilities starting next year
Excellent overview of the new rules on leases. Would have liked to seen some examples of the different situations that were discussed in the course.
Leases standard is a complex one and explained by author in a detailed way. Please add examples, illustrations to make users comprehend the topic.
Good survey course on the changes in lease accounting. A lot of variables to each component with a reasonable explanation of them.
nothing to add..................................................................................................................
I received a 100% on my exam. Ms. Louis explains each concept well. I do wish she would give more real world examples.
Very informative training course. Highly recommend to anyone in the audit/accounting field.
This course was helpful to understand the fundamentals of lease accounting under IFRS 16.
I would have like more examples of the concepts to make them more understandable.
Good course regarding leases especially for anyone is who is beginner.
I would have liked to have more examples of different kinds of leases.
Good course on the basics of lease accounting for IFRS
I enjoyed the course and found it very informative.
Prerequisites
Course Complexity: Intermediate
No advanced preparation or prerequisites are required for this course.
Education Provider Information
Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .