|
所在平台: Udemy |
课程主页: https://www.udemy.com/course/ifrs-16-leases-in-practice/
课程评论：没有评论
课程名称：IFRS 16 - 租赁实务 课程概述： 本课程详细介绍了国际财务报告准则IFRS 16 - 租赁的各个方面，包括租赁的目标和范围、识别租赁合同的框架，如何区分租赁合同与服务合同。课程内容涵盖租赁期的确定、租赁期限的延展、承租人和出租人的终止选项等内容。 具体内容包括： - 承租人的租赁分类、租赁负债的初始计量和使用权资产（ROU资产）的处理。 - 承租人会计处理，包括初始和后续计量，案例研究以确定租赁负债、ROU资产、摊销计划和期初及期末的分录记录。 - 租赁期的后续计量以及租赁期限变更的会计处理。 - 出租人的租赁分类及通常导致融资租赁分类的情况，包括土地和建筑物的租赁、分租及其分类为融资租赁的情况。 - 出租人对融资租赁的会计处理及其后续计量、运营租赁的会计处理及其后续计量。 - 回租交易及其示例。 - 租赁的披露要求，包括定性和定量的形式。 此外，课程还涉及IFRS 16 - 租赁的实践应用的多个方面，配有丰富的示例以帮助理解所有相关概念，并提供出租人和承租人的报告和披露清单。
This course includes· Detailed guide on - Objective and Scope of IFRS 16 - Leases including recognition exemptions - Identifying a Lease contract, the framework to check if the contract contains a lease, distinguish a lease contract from service contracts. - Determine the Lease term, the extension of the lease term, Lessee and Lessor termination options - Classification of the Lease by Lessee, Initial measurement of the Lease liability, and the ROU asset. - Accounting by Lessees including initial and subsequent measurement, case study to determine Lease liability, ROU asset, Amortization schedule, and journal entries to be recorded at the beginning and the end of the period. - Subsequent measurement and accounting for the change in the lease term - Classification of Lease by Lessor, Situations that will generally lead to finance lease classification, Lease of land and buildings - Subleases, Sublease classified as Finance Lease - Accounting of Finance Lease by Lessor and its subsequent measurement - Accounting of Operating Lease by Lessor and its subsequent measurement - Sale and Leaseback Transactions with an illustrative example - Disclosure requirements for Leases in both qualitative and quantitative form.· A number of aspects on the practical application of IFRS 16 - Leases· Illustrative examples accompanying all the concepts in IFRS 16 - Leases· Presentation and disclosure checklist for Lessor and Lessee
