|
所在平台: Udemy |
课程主页: https://www.udemy.com/course/ifrs-16-beginner-to-advance/
课程评论：没有评论
**课程名称：IFRS 16 - 从入门到精通** **课程概述：** 本课程旨在全面讲解新的租赁准则IFRS 16，适合初学者和专业人士。课程从零开始，清晰解释了租赁准则中的所有概念和术语，无论您是否熟悉租赁会计，都能帮助您打下坚实的基础。 **核心内容：** * **基础概念：** 详细解释租赁的定义、租赁付款的现值、租赁的隐含利率等基础知识。 * **进阶主题：** 深入探讨多个租赁组成部分、租赁变更、转租赁、回租、新冠疫情租金减免等复杂议题，并以简单易懂的方式呈现。 * **会计处理与披露：** 涵盖出租人和承租人的会计分录，以及在财务状况表、利润表、现金流量表中的披露要求。 * **GAAP差异对比：** 特别对比了IFRS 16与ASC 842（美国GAAP）和Ind AS 116（印度GAAP）之间的主要差异。 **学习目标：** 通过本课程的学习，您将能够清晰理解IFRS 16租赁准则中的所有术语和概念，掌握租赁会计的处理方法和披露要求。
Hello 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.Concepts like lease definition, present value of lease payments, implicit rate of interest in the lease, etc. are explained very clearly.Advance topics like understanding of multiple lease components, lease modification, Sublease, Sale and leaseback, Rent concession for COVID-19, etc. all are explained in a very simple and lucid manner.Accounting entries for lessor and lessee along with disclosure in Statement of financial position, Statement of profit and loss, Statement of cash flow, and specific GAAP differences with ASC 842 and Ind AS 116, also form part of the learning objectives.I have made this course so comprehensive that I can promise you that by the end of this course, you will have a clear understanding of all the terms and concepts used in this leasing standard.
