IFRS 16 Leases - Beginner to Advance

Focused View

Abhishek Agrawal

2:50:56

177 View

1 - Introduction

1 - Overview of the course.mp4

03:53

2 - Discord community.html

3 - Why IFRS 16.mp4

05:24

2 - Lease identification

4 - Understanding lease.mp4

04:18

5 - Identification of underlying asset.mp4

04:27

6 - Right to use.mp4

06:20

7 - Substitution right.mp4

05:07

8 - Lease term.mp4

07:15

3 - Lessee accounting

9 - Lease-liability.xlsx

9 - Overview to lessee accounting.mp4

10 - CS-Lease-liability.xlsx

10 - Case study lease liability.html

10 - case-study-lease-liability.zip

11 - Discount rate IRIL.mp4

05:50

12 - Discount rate IBR.mp4

04:27

13 - Case study Discount Rate.html

13 - Solution-to-Discount-Rate.xlsx

13 - case-study-discount-rate.zip

14 - Insubstance fixed payments.mp4

03:45

15 - Variable lease payments.mp4

08:28

16 - Case study VLP.html

16 - Solution-case-study-VLP.xlsx

16 - case-study-vlp.zip

17 - Residual Value Guaranteed.mp4

06:31

18 - Case study GRV.html

18 - Solution-case-study-GRV.xlsx

18 - case-study-grv.zip

19 - Factors for reasonable certainty.mp4

01:57

20 - Other important terms and exemption.mp4

05:39

21 - Lessee accounting and disclosure.mp4

07:32

22 - Case study lease accounting.html

22 - Solution-to-case-study-R.xlsx

22 - case-study-lessee-accounting.zip

4 - Lessor

23 - Overview and lease classification Part 1.mp4

07:39

24 - Lease classification Part 2.mp4

05:35

25 - Case study on lease classification.html

25 - Solution-lease-classification.xlsx

25 - case-study-lease-classification.zip

26 - Residual Value Unguaranteed.mp4

02:42

27 - Lessor accounting and disclosure.mp4

10:38

27 - quick-reference-card.zip

28 - Manufacturer and dealer lessor.mp4

03:55

29 - Case study on lessor accounting.html

29 - Solution-lessor-accounting.xlsx

29 - case-study-lessor-accounting-r.zip

5 - Special topics

30 - Lease componets.mp4

07:32

31 - Lease modification Part 1.mp4

07:00

32 - Lease modification Part 2.mp4

07:14

33 - Case study on lease modification.html

33 - Solution-lease-modification.xlsx

33 - case-study-lease-modification.zip

34 - COVID Rent concession.mp4

09:01

35 - Case study on rent concession.html

35 - Solution-rent-concession.xlsx

36 - Sublease.mp4

08:05

36 - Sublease.xlsx

37 - Sale and lease back Part 1.mp4

07:49

38 - Sale and lease back Part 2.mp4

04:04

39 - Case study on sale and leaseback.html

39 - Solution-sale-and-leaseback.xlsx

39 - case-study-sale-and-leaseback.zip

40 - GAAP Difference.mp4

07:29

6 - Conclusion

41 - Completion.mp4

01:20

Description

Learn lease accounting under IFRS 16 and GAAP differences with ASC 842 and IND AS 116

What You'll Learn?

Understanding of leases
Lease term
Lease liability and Right of use of asset
Discount rate
Fixed and in-substance fixed lease payments
Variable lease payments
Guaranteed and Unguaranteed residual value
Lessee accounting and disclosure
Lease exemptions
Lease classification
Lessor accounting and disclosure
Manufacturer and Dealer lessor
Lease components
Lease modification
COVID - Rent concessions
Sublease
Sale and lease back
Specific GAAP differences with ASC 842 and Ind AS 116

Who is this for?

Anyone who is willing to learn lease accounting and have basic accounting background

More details

Description
Hello and welcome to the course!
This course, on the new leasing standard, is designed for both beginners and professionals.
All the concepts and terms used in this standard are covered and explained right from scratch, so irrespective if you are familiar with lease accounting or not, this course will help you to gain full understanding from the very basics.
Concepts like lease definition, present value of lease payments, implicit rate of interest in the lease, etc. are explained very clearly.
Advance topics like understanding of multiple lease components, lease modification, Sublease, Sale and leaseback, Rent concession for COVID-19, etc. all are explained in a very simple and lucid manner.
Accounting entries for lessor and lessee along with disclosure in Statement of financial position, Statement of profit and loss, Statement of cash flow, and specific GAAP differences with ASC 842 and Ind AS 116, also form part of the learning objectives.
I have made this course so comprehensive that I can promise you that by the end of this course, you will have a clear understanding of all the terms and concepts used in this leasing standard.
Who this course is for:
Anyone who is willing to learn lease accounting and have basic accounting background

User Reviews

Rating

average 0

Total votes0

Focused display

IFRS

Abhishek Agrawal

Instructor's Courses

Hello! I am Abhishek Agrawal and I am happy that you are curious to know about me and reading this!Professionally, I am a Chartered Accountant and a Graduate in Commerce. I have over 13 years of experience in providing accounting and assurance services in various specialized industries like telecom, aviation, power, oil refining, shipping, IT, ITes, etc. I have spent the last 10 years working with one of the Big4 and now have decided to share what I have learned with learners like you.In all my courses, you will find practical examples that you can relate to your workplace, and it will help you to grasp and learn the concepts quickly.Over the years I have learned, that keeping things simple will help you to solve the most complex problems and you will experience this in all of my courses.I am looking forward to seeing you in the course until then happy learning.

Udemy

View courses Udemy

Students take courses primarily to improve job-related skills.Some courses generate credit toward technical certification. Udemy has made a special effort to attract corporate trainers seeking to create coursework for employees of their company.