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

Learning Objectives:
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:

• Define the scope of Leases under International Accounting Standards (IAS 17).
• List the definitions utilized in IAS 17 Leases.
• Outline the criteria utilized to classify Leases under IAS 17.
• Compare and contrast the treatment of Leases of lessees and lessors.
• Outline the principles that are utilized for Sale and Leaseback transactions.
• Access a Lease disclosure requirements checklist.

Delivery Method:
Self-Study

Program Level:
Intermediate

Final Examination:
To receive CPE credit, NASBA requires that the final Examination be successfully completed within one year from the date of purchase.