IFRS: Leases (IAS 17)

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1.5 Credits

The purpose of this course is to familiarize you with the guidance for leases as described in IAS 17, Leases. The objective of IAS 17 is to prescribe, for lessees and lessors, the appropriate accounting policies and disclosures to apply to leases that meet the definition of a finance lease or an operating lease.


  • Determine if an arrangement is (or contains) a lease.
  • Account for the lease as a finance lease or an operating lease, as appropriate, in accordance with IAS 17 Leases.
  • Understand pending changes to the existing guidance on accounting for leases.

Major Topics


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