The IFRS 16 digital learning programme is a suite of 12 15-minute modules covering the core components of IFRS 16 for a range of stakeholders. The modules break down complex content, into easily accessible and digestible chunks for time-poor learners.
The modules in the programme are:
- IFRS 16 Overview
- Scope, exemptions and reliefs
- Lease definitions – basic
- Lease definition – advanced application
- Initial measurement of the lease liability
- Initial measurement of Right-of-Use asset
- Subsequent measurement of the lease liability
- Subsequent measurement of Right-of-Use asset
- Lease modifications for lessees
- Sub-leases and sale-and-leaseback
- Lessor accounting
- Presentation and disclosure.
Key areas covered:
- overview of new lease standard
- lease measurement
- presentation and disclosure.
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