Overview

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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Disclaimer: This course is available for ACCA members, you may need your ACCA membership number to complete your booking. This course and outline is provided by a third-party course provider. All course bookings are subject to the terms and conditions set by the course provider. Please see individual supplier pages for full terms and conditions. ACCA takes no liability for bookings made with third-party suppliers.