Lease accounting
Overview
This e-learning module will cover leases under IFRS 16.
At the end of this module, the participants will be able to:
Understand the main differences between IAS 17 and IFRS 16
Understand the three part definition of a lease
Understand the lessee and lessor accounting model
Identify multiple practical expedients offered by the IASB
This e-learning course is part of an e-learning series designed by PwC for the introduction of the IFRS 9 standard and to explain the impact for banks.
For whom:
Our financial instruments related IFRS e-learnings are specifically designed for those in financial and actuarial functions within banks. These modules are also of interest to those working within Reporting, Controlling, IT, Internal Audit, Risk, ALM / Treasury, Account Management and Tax.
Subject Matter Expertise
The IFRS subject matter experts within our Capital Markets and Accounting Advisory Services group have designed the modules together with learning experts. They have extensive knowledge of and experience in implementing IFRS for banks and other financial institutions. In designing the modules, they have focused on the relevance and impact of IFRS, in theory and in practice, for banks specifically.
This e-learning course takes approximately 50 minutes to complete, and as such, it can provide 1 learning hour – 1 CPD point based on a 50-minute hour. Upon completion of this course, you can print the certificate of completion as an evidence that you undertook the course.
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Further information:
Training hours: 50 minutes
CPD: 1.0
Language: English
- Topics: IFRS, Reporting
- Sector: Banks
Training method: E-learning
Type: Single course
Geographic relevance: Global
