Lease Measurement and Financial Reporting

О курсе

Learn how to identify, measure, and report leases under IFRS 16 with confidence. This course helps learners understand lease accounting principles, right-of-use assets, lease liabilities, lease terms, payment measurement, and advanced lease scenarios used in professional financial reporting. The course begins with the foundations of lease identification, including the definition and scope of IFRS 16. Learners will explore how to determine whether a contract contains a lease, identify underlying assets, and distinguish lease and non-lease components in practical business situations. As the course progresses, learners examine lease contract structuring, combining contracts, determining lease terms, and measuring lease payments. The course then covers lease liability measurement, right-of-use asset accounting, reassessment, presentation requirements, and lessor accounting concepts. Advanced modules focus on sale and leaseback transactions, exemptions, subleases, and transition approaches. Practical examples and applied scenarios help learners connect IFRS 16 requirements with real-world accounting decisions. What makes this course unique is its clear, step-by-step approach to complex lease accounting topics. By the end of the course, learners will be able to analyze lease arrangements, apply IFRS 16 measurement principles, interpret financial reporting impacts, and handle lease accounting challenges confidently in professional settings.

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