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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-d/
课程评论：没有评论
课程名称：全面了解IFRS-16租赁 课程简介： 欢迎参加本课程！本课程专注于新租赁标准，适合初学者和专业人士。课程从基础开始，涵盖和解释了该标准中的所有概念和术语，因此无论您是否熟悉租赁会计，这门课程都将帮助您从基础知识中全面理解。 课程目标： 本课程详细介绍了IFRS 16规定的租赁计量和确认的原则，重点讲解了使用权资产、租赁负债及服务合同的相关概念。IFRS 16是一个相对较新的标准，取代了旧的IAS 17租赁标准。引入IFRS 16的主要原因之一是为了避免IAS 17未能阻止的“表外融资”。在IFRS 16实施后，企业现在必须将以前作为经营租赁的资产列入财务状况表，从而使其资产和负债在财务报表中得以呈现。 本课程是希望学习IFRS 16下收入处理的人的完整指南。课程包括关于标准的完整讲座视频，以及多个问题、解决方案和案例研究。课程清晰地解释了诸如租赁定义、租赁付款的现值、租赁中隐含利率等概念。
Course IntroductionHello and welcome to the course!This course, on the new leasing standard, is designed for both beginners and professionals.All the concepts and terms used in this standard are covered and explained right from scratch, so irrespective if you are familiar with lease accounting or not, this course will help you to gain full understanding from the very basics.Course ObjectiveThe course covers in details the principle for measurement and recognition of leases as prescribed by IFRS under IFRS 16. The course focuses on the concepts of Right of Use Assets, Lease liability - the lease and the service contract.IFRS 16 is a relatively new standard which has replaced the old standard IAS 17 - LeasesOne of the main reasons of introducing IFRS 16 was to avoid "Off Balance Sheet Financing" which IAS 17 was unable to block. After the introduction of IFRS 16 businesses are now obliged to bring back all the assets on to their statement of financial position which previously were shown as operating leases and thus did not appear as assets or liabilities on the SOFPIt is a complete guide kit for those who want to learn the treatment of Revenue under IFRS 16. The course includes complete lecture video on standard as well as several questions, solutions and case studies.Concepts like lease definition, present value of lease payments, implicit rate of interest in the lease, etc. are explained very clearly.
