|
所在平台: Udemy |
课程主页: https://www.udemy.com/course/learn-ifrs-16-leases/
课程评论：没有评论
课程名称：IFRS 16 - 租赁 课程概况：本课程面向会计与金融专业人士以及ACCA、CIMA、CA、ICAEW、CAT、BBA、MBA等在学习国际财务报告准则（IFRS）下财务会计的学生。 课程介绍：本课程详细讲解了根据IFRS 16规定的租赁的测量和确认原则，重点关注使用权资产和租赁负债的概念，及其与服务合同的关系。IFRS 16是一个相对较新的标准，已取代旧的IAS 17 - 租赁。引入IFRS 16的主要原因之一是为了解决IAS 17无法阻止的“表外融资”问题。根据IFRS 16，企业现需将所有资产重新纳入其财务报表，将以前被视为经营租赁的资产（在财务状况表上未反映为资产或负债）列入财务状况表。 本课程是希望学习IFRS 16下收入处理的完整指导包，内容包括标准的完整讲解视频，以及多个问题、解决方案和案例研究。 关于讲师：我是一名合格的会计与金融专业人士，拥有超过二十年的专业经验。过去十五年中，我教授会计与金融课程，培养了包括学生、年轻会计师、首席会计师和财务经理在内的超过两万名学员。
WHO THIS COURSE IS FOR:Accounting and Finance Professionals as well as students from ACCA, CIMA, CA, ICAEW,, CAT BBA, MBA and others studying Financial Accounting under IFRSCOURSE OVERVIEWThe 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.ABOUT THE INSTRUCTORI am a qualified accounting and finance professional with over twenty years of professional experience. I have been teaching accounting and finance courses for over fifteen years and have taught more than twenty thousand delegates including students, young accountants, chief accountant and finance managers.
