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所在平台: Udemy |
课程主页: https://www.udemy.com/course/a-complete-course-on-ifrs-16-leases/
课程评论：没有评论
课程名称：全面学习IFRS 16-租赁 课程概述：本课程是国际财务报告准则IFRS 16租赁的完整指南，并与旧标准IAS 17租赁进行了比较。它详细规定了租赁合同在承租人和出租人会计下的会计处理，涵盖了租赁合同的确认、计量和披露。课程提供了数个案例研究，展示如何从IAS 17租赁过渡到IFRS 16租赁。此外，课程还讨论了承租人会计下的售后回租交易，并为出租人会计下的融资租赁和经营租赁提供规定和实用解决方案。
It is a complete guide to international financial reporting standard IFRS 16 leases as well as comparison with the old standard IAS 17 leases Prescribes the accounting treatment for a lease contract under both lessee and lessor accounting.Sets recognition, measurement and disclosure of a lease contract. Provides numerical case studies on how to make transition from IAS 17 leases to IFRS 16 leases.This course tackles sale and lease back transactions under lessee accounting.Prescribes and gives practical solution on how to deal with finance and operating leases under lessor accounting.
