Accounting for Leases

Name: Accounting for Leases
Availability: InStock
Rating: 4.86 (14 reviews)

Nearly every company leases facilities or equipment. But there are different ways to account for these leases, as well as incorporating these differences into a consistent framework for financial analysis.

Understand why companies may choose to lease instead of purchase or build.
Discuss the different types of leases.
Review how otherwise similar companies may report different results based on the types of leases they have.

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Corporate Finance Institute

Accounting for Leases

Overview

Accounting for Leases Course Overview

Accounting is how businesses communicate internally as well as to external stakeholders. Therefore, understanding accounting is critical for world-class financial professionals. It’s also important to understand how accounting choices impact comparability and profitability. In this course, we’ll define finance leases and operating leases, and how to account for each type. We’ll then analyze various metrics and see how they differ based upon the type of lease.

Who Should Take This Course?

Accounting is the language of business so it’s critical for finance professionals to have a solid understanding of different accounting rules since these differences can lead to different financial results. This course is perfect for anyone that uses financial statements, including investment bankers, equity research analysts, and financial planning and analysis (FP&A) professionals.

Courses we recommend you take in advance

These prerequisite courses are optional, but we recommend you complete the stated prep course(s) or possess the equivalent knowledge prior to enrolling in this course:

Accounting for Leases Learning Objectives

Recognize the difference between leasing or owning
Learn the exceptions to lease accounting
Learn and practice the accounting for Finance Leases
Learn and practice the accounting for Operating Leases
Analyze margins and ratios of finance leases vs. operating leases

Prerequisite Courses

Recommended courses to complete before taking this course.

What You'll Learn

Lesson

Multimedia

Exams

Files

This Course is Part of the Following Programs

Why stop here? Expand your skills and show your expertise with the professional certifications, specializations, and CPE credits you’re already on your way to earning.

Accounting for Financial Analysts Specialization

Skills learned Accounting, Financial Analysis, Reading Financial Statements and more
Career prep Financial Planning & Analysis (FP&A), Corporate Development, Investment Banking, Private Equity, Equity Research, and more.

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What Our Members Say

AFAS certificate

Waiting an AFAS certificate

Lazhar Ben Ammar Issaoui

Great course for learning the fundamentals of lease accounting

Well explained course that was easily dissolved. As always CFI has done a great job of blending practical examples into the course!

Jack Beaumont

Useful course

Useful accounting curriculum. Leases through IFRS and US GAAP is confusing. Financial Modeling clears the air in this regard.

Abhinav Anand

Great course to understand the concept of leases

Excellent, simple, and to the point explanation of a complex topic

Valentin Zhurba

The course on Accounting for Leases was excellent

The concepts were presented in a clear, simple, and direct manner, making them easy to understand. I particularly appreciated the comprehensive coverage of both IFRS and US GAAP, including the key differences and practical examples. The instructor's explanations were concise and effective, and the visual aids were helpful in reinforcing the learning. I felt confident in my understanding of the material by the end of the course. Highly recommended!

Dr Gregory Gray Jr

Very well structured Course. Easy to understand and apply.

Anamul Haque

great course

SOME MISTAKES IN LECTURE BUT GOOD

Abdeali calcuttawala

Great

Great explanation of the different kinds of Leases

Ricardo Fletes

Accounting for lease

I believe that all CFI online course platforms are highly valuable for career development as well for common finance understandings, thus I recommend anybody who is interested in finance to enroll and enjoy such a valuable platform.

Nebiyu Fantu

Good course

Good overview and basic examples of Lease Accounting

Ananthapadmanabhan K.S.

Nice

I never knew that leases were that complex....

Corinne Brown

Very enlightening

An absolute must to understand the lease calculations and accounting treatment

Chloe Farmaki

i have satisfied this course and it is so fantastic ,so i recommend every student should learn in cfi

Abdimahad Ali abdulle

Great course

A brief course that deepened my understanding of accounting. Scott Powell did a very good job as an instructor.

Peter Herszenyi

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Can I download the Excel files and financial modeling templates for the course?

Absolutely! All the files and templates needed in a course are available for download. Just look for a module that shows Downloadable Files within the course dashboard. See here for a visual guide on how to do this.

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You will have yearly access to the courses as long as you maintain an active subscription. All the courses are self-paced as well so you can take your time in learning without worrying about any deadlines. Click here to compare our available enrollment options.

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Students must complete all the video lessons, quizzes, and final assessments in each course. You can retake the assessments as many times as necessary until you reach an 80% passing grade. For more information on how to earn a course certificate, click HERE.

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Based on hundreds of reviews from thousands of students we know how CFI courses have helped so many people advance their finance careers. Our courses are designed to be extremely practical and simulate the experience of being trained as a professional financial analyst…the ultimate way to advance your career. For real-world examples and to help delve even deeper into the course concepts, please look into our free career resources library.

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Accounting for Leases

Accounting for Leases Course Overview

Who Should Take This Course?

Courses we recommend you take in advance

Accounting for Leases Learning Objectives

What You'll Learn

Introduction

Lease Accounting

Impacts Under IFRS & US GAAP

Putting It All Together

Summary

This Course is Part of the Following Programs

Accounting for Financial Analysts Specialization

What Our Members Say

Lazhar Ben Ammar Issaoui

Jack Beaumont

Abhinav Anand

Valentin Zhurba

Dr Gregory Gray Jr

Anamul Haque

Abdeali calcuttawala

Ricardo Fletes

Nebiyu Fantu

Ananthapadmanabhan K.S.

Corinne Brown

Chloe Farmaki

Abdimahad Ali abdulle

Peter Herszenyi

Frequently Asked Questions