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IFRS 16 Leases - Update & Best Practice - Webinar

Length
1.3 hours
Next course start
5 February, 2025 See details
Course delivery
Self-Paced Online
Length
1.3 hours
Next course start
5 February, 2025 See details
Course delivery
Self-Paced Online

Course description

IFRS 16 Leases accounting requires nearly all leases to be recognised on the Statement of Financial Position. The measurement requirements may involve challenges, including the discount rate used, the lease term and subsequently measuring the right of use asset and the lease liability.


Presented by experienced accountancy trainer and IFRS specialist Clare Jones, this webinar will provide an overview of the accounting treatment and consider the impact of current market conditions together with the more challenging areas, using illustrative examples.


This webinar is ideal for financial accountants, auditors and other professionals involved in lease accounting.

Upcoming start dates

1 start date available

5 February, 2025

  • Self-Paced Online
  • Online
  • English

Outcome / Qualification etc.

Following all MBL courses, a certificate of attendance will be provided for those who are required to evidence their CPD activity to a professional body.

Training Course Content

Introduction

IFRS 16 Leases accounting requires nearly all leases to be recognised on the Statement of Financial Position. The measurement requirements may involve challenges, including the discount rate used, the lease term and subsequently measuring the right of use asset and the lease liability.

This webinar will provide an overview of the accounting treatment and consider the impact of current market conditions and the more challenging areas, using illustrative examples.

It is ideal for financial accountants, auditors and other professionals involved in lease accounting.

What You Will Learn

This webinar will cover the following:

  • Applying the accounting principles in recognising and measuring a right-of-use asset and corresponding lease liability:
    • Assessment of the lease term
    • Assessment of variable payments
    • Accounting for non-lease components
    • Determining the discount rate
    • Accounting for modifications
  • Applying the principles to more challenging areas:
    • Impairment considerations
    • Accounting for sub-leases
    • Accounting for leases within groups
  • Overview of the disclosure requirements

Expenses

From £99
MBL Seminars Limited
C/o Law Business Research
Holborn Gate, 330 High Holborn
WC1V 7QT London

MBL Seminars Limited

With over 1,000 expert speakers covering more than 3,360 different topics, our course portfolio is vast and can be delivered either online or in-person. With over 450 years of collective professional development experience, we are proud to be trusted to...

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