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所在平台: Udemy |
课程主页: https://www.udemy.com/course/decoding-ifrs-16-mastery-of-lease-accounting/
课程评论：没有评论
课程名称：解码IFRS 16：租赁会计的掌握 概述：本课程旨在帮助专业人员深入了解IFRS 16《租赁》的复杂性，是一门全面且详细的课程。课程内容覆盖了IFRS 16的基础和高级知识，帮助学员掌握进行准确租赁会计和合规所需的知识和实际应用。此外，课程还探讨了承租人和出租人会计的深层次洞察，涉及到租赁的确认、计量、呈报和披露要求，重点讲解使用权资产、确认资产以及租赁期限和租赁支付的计算等关键要素。 本课程提供了对租赁初始和后续计量、修改、转租以及销售与租回交易的深入分析和实际案例研究。学员将学习如何处理可变租赁支付以及在IFRS 16下折现率的具体要求及其对财务报告的影响。该课程由IFRS领域的专家设计，包含实际示例、互动案例研究和详细的讲解，能有效帮助学员应对租赁会计的挑战。无论您是会计师、审计师还是财务专业人士，这门课都将提升您在最新国际标准下的财务决策和租赁协议的战略管理技能。
Unlock the complexities of IFRS 16: Leases with this comprehensive and detailed course designed for professionals navigating the intricacies of lease accounting. This course delves into the essentials and advanced aspects of IFRS 16, providing you with robust knowledge and practical applications necessary for accurate lease accounting and compliance. From understanding the basic framework of the standard to exploring deep insights into both lessee and lessor accounting, this course covers a broad spectrum of necessary knowledge.You will learn about the recognition, measurement, presentation, and disclosure requirements for leases, focusing on critical elements such as Right of Use assets, Identified Assets, and the calculation of Lease Terms and Lease Payments. The course offers in-depth analysis and practical case studies on initial and subsequent measurement of leases, modifications, subleases, and sale and leaseback transactions. Discover how to handle variable lease payments and the specifics of discount rates under IFRS 16, including their impact on financial reporting.Designed by an expert in IFRS, this course includes practical examples, interactive case studies, and detailed explanations that will equip you to handle the challenges of lease accounting effectively. Whether you're an accountant, auditor, or finance professional, this course will enhance your skills in financial decision-making and strategic management of lease agreements under the latest international standards.
