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

Location Dates Time Availability  
London 09 Oct 2020 2:00 PM - 5:15 PM  Spaces Book Now
London 28 Nov 2020 2:00 PM - 5:15 PM  Spaces Book Now
London 09 Feb 2020 2:00 PM - 5:15 PM  Spaces Book Now
London 15 Apr 2020 2:00 PM - 5:15 PM  Spaces Book Now
Manchester 13 Jul 2020 2:00 PM - 5:15 PM  Spaces Book Now

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