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.

By completing this course, learners will gain the practical skills needed to navigate modern lease accounting confidently—skills essential for accounting roles, audit preparation, compliance reporting, and financial analysis. Step-by-step exercises, numerical examples, and applied problem sets ensure learners not only understand the theory but can perform accurate lease calculations and interpret financial impacts. What makes this course unique is its seamless integration of conceptual clarity, industry-aligned problem solving, and dual-perspective coverage from both lessee and lessor viewpoints. With clear explanations, structured practice, and alignment to current standards, learners gain a competitive advantage in mastering one of today’s most critical accounting areas.