IFRS - Proposed Lease Accounting Standard
Pricing
Cost for BPP PD Members: £239 + VAT + 3 CPD Hours
(£299 + VAT for non BPP PD Members) Click Here for details of our membership scheme.)
Course level
Developmental
Delegates
This course is designed to bring delegates up-to-date with the proposals for lease accounting, and is therefore suitable for delegates with existing knowledge of the current lease accounting standard under IFRS (IAS 17).
Course content
On 16th May 2020 the IASB and the FASB issued a joint re-exposure of the proposed lease accounting standard. The main proposal is to bring all leases onto the balance sheet and eliminate the current accounting treatment for both operating leases and finance leases under IAS 17. The proposals are likely to have a major impact on companies which lease significant high value items such as property, and will affect all companies with leasing arrangements. This half day course will cover the current accounting requirements under IAS 17 and then consider the accounting for such transactions under the new lease accounting exposure draft.
Learning outcomes include:
- Understanding of current accounting
- Scope and scope exclusions
- Lessee accounting under the May 2020 lease accounting exposure draft
- Overview of lessor accounting
- Key terminology explained
- Differences to current accounting treatment
- Practical case studies to aid understanding of proposed changes
"A CPD certificate of completion will be provided by BPP Professional Education Limited upon request, following attendance."
Course Dates
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London |
09 Oct 2020 |
2:00 PM - 5:15 PM |
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London |
28 Nov 2020 |
2:00 PM - 5:15 PM |
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London |
09 Feb 2020 |
2:00 PM - 5:15 PM |
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London |
15 Apr 2020 |
2:00 PM - 5:15 PM |
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Manchester |
13 Jul 2020 |
2:00 PM - 5:15 PM |
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