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IFRS 16: Leases
$
1800.00
$
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1 day | 8 academical hours
Training objectives
Training program
Training objectives
To get familiar with the requirements of IFRS 16 Leases
To understand IFRS 16 requirements for recognition of leases in the financial statements
To classify and account for leases in compliance with IFRS 16 with confidence
To assess the impact of lease accounting on financial statements
To know which lease agreements are exempt from accounting under IFRS 16
Training program
Reasons for IFRS 16 development
Scope of IFRS 16 application
Lease definition
Individual components of lease agreement
Separating the service component in the lease contract
Lease accounting for the lessee
Single lessee accounting model
Determination of the contract duration and lease payments
Embedded derivatives
Leased asset’s recognition exemptions
Initial recognition and measurement issues
The new asset on the balance sheet – “right-of-use asset”
Subsequent measurement
Right-of-use asset’s depreciation and impairment
Presentation in the financial statements
Lease accounting at the lessor
Classification of leases by lessors
Recognition and assessment issues at initial recognition
Subsequent measurement
Presentation in the financial statements
Sale and leaseback transactions
The training is accompanied by the review of IFRS 16 application through practical examples
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Republic of Azerbaijan
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Example: Kamilya Syzdykova Academy@az.ey.com
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Please note:
the training date may change.
✨ Please check with the coordinators for the confirmed dates.
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