Learners will identify key lease concepts, classify leases under ASC 842 and IFRS, analyze lessee and lessor scenarios, and apply measurement, impairment, and re-measurement principles using real-world examples. This comprehensive course builds a strong foundation in both operating and finance leases while advancing toward complex areas such as sales-type leases, direct financing leases, and global reporting differences.
Master Lease Accounting: Analyze, Classify & Apply Standards
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您将学到什么
Identify and classify leases under ASC 842 and IFRS for both lessee and lessor scenarios.
Perform lease measurement, re-measurement, impairment, and related accounting calculations accurately.
Analyze and interpret the financial statement impact of operating, finance, and complex lease structures.
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要了解的详细信息
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最近已更新！
December 2025
作业
14 项作业
授课语言：英语（English）
了解顶级公司的员工如何掌握热门技能
积累特定领域的专业知识
本课程是 Advanced Business Combinations & Ownership Accounting 专项课程 专项课程的一部分
在注册此课程时，您还会同时注册此专项课程。
- 向行业专家学习新概念
- 获得对主题或工具的基础理解
- 通过实践项目培养工作相关技能
- 获得可共享的职业证书
该课程共有4个模块
This module introduces the foundational concepts of lease accounting, covering lease definitions, advantages and disadvantages, distinctions between lease and rent, and the key terminology essential for understanding modern leasing practices. Learners also explore operating leases and apply concepts through practical calculation examples to build confidence in real-world scenarios.
涵盖的内容
11个视频4个作业
This module deepens the learner’s understanding of finance leases, including their defining characteristics and accounting treatment from the lessee’s perspective. It also shifts to the lessor viewpoint, exploring sales-type leases, direct financing leases, and the revenue recognition principles that guide lessor accounting under modern standards.
涵盖的内容
7个视频3个作业
This module focuses on ASC 842, the US GAAP standard governing lease accounting. Learners explore the updated lease definition, classification model, lease term determination, fixed payments, and practical classification exercises. The module reinforces technical accuracy through progressively applied problem sets.
涵盖的内容
9个视频4个作业
This module explores advanced lease accounting topics, including complex lessor scenarios, impairment of lease-related assets, re-measurement requirements, and a comparative analysis of ASC 842 and IFRS 16. Learners gain a global perspective and learn how to reassess lease balances based on updated assumptions or standards.
涵盖的内容
5个视频3个作业
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To access the course materials, assignments and to earn a Certificate, you will need to purchase the Certificate experience when you enroll in a course. You can try a Free Trial instead, or apply for Financial Aid. The course may offer 'Full Course, No Certificate' instead. This option lets you see all course materials, submit required assessments, and get a final grade. This also means that you will not be able to purchase a Certificate experience.
When you enroll in the course, you get access to all of the courses in the Specialization, and you earn a certificate when you complete the work. Your electronic Certificate will be added to your Accomplishments page - from there, you can print your Certificate or add it to your LinkedIn profile.
Yes. In select learning programs, you can apply for financial aid or a scholarship if you can’t afford the enrollment fee. If fin aid or scholarship is available for your learning program selection, you’ll find a link to apply on the description page.
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