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.
Please note, if you are outside of the UK/Europe you may not be able to purchase this course. Please could you register your interest on the KPMG website (follow the link to ‘book online’).
Key areas covered:
- overview of new lease standard
- lease measurement
- presentation and disclosure.
A leading provider of digital learning programmes.