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Lease Accounting- Changes Keeping up with Change: Issues for the Finance Professional 伦敦大学 4.7（259 個評分） | 9K 名學生已註冊 This MOOC identifies and explores a number of challenges to the finance professional arising from the ever changing business environment. Increasingly, financial decisions must take account of strategic consequences. The first module, Exploring Strategic Position, Choice and Action helps in doing that – setting a strategic context for planning for, monitoring and controlling projects and activities. An on-going set of challenges is found in the evolution of International Reporting Standards. The second module focuses on some recent changes in Standards, identifying the drivers for changes, and examining evolution in controversial areas such as leasing and goodwill. The third and final module, Corporate Governance, examines issues which are causing people to re-assess the nature, purpose and scope of corporate governance, and challenges to making governance function effectively. Key issues here are the move to include a broader range of stakeholders, the perennial challenge of agency theory issues, shareholder activism, changing Board structures, and challenges to internal control to better manage risk. This MOOC will be right for you if you are interested in engaging with some of the challenges facing finance professionals, even if you are not one yourself. If you are thinking about returning to study this will provide a taster of academic endeavours through reading articles, critiquing ideas, and blending theory with reality. International Financial Reporting Standards (IFRS), Strategic Management, Finance, Corporate Governance Was such a refreshing experience. REally helps to get you back in the swing i.e. the mood of things.. A 5 star course This course was very relevant, with robust supplemental material, and challenging but not unrealistic timeframes. International Reporting Standards (Part 2) <p>Welcome to the second part of the topic of ‘International Reporting Standards’. In this module you will be exploring the two more key areas of International Reporting Standards: Lease Accounting and Where to be in the Future. </p><p>The module has been designed leaving spaces for you to contribute to your learning by using your own experiences in life and at work. The module should help you to understand and examine some of the changes International Reporting Standards is undergoing currently and the drivers influencing these changes. Working through the module should also help you to identify the challenges faced by the effort and an opportunity to comprehend some of the possible ways to minimize these challenges. Overall, the module should help you to gain insight on the nature of changes happening in the International Reporting Standards while enabling you to reflect on some of the changes which we can anticipate in the future.</p> Lease Accounting- Issues2:14 Lease Accounting- Changes1:46 Lease Accounting-Comparison of Changes1:34 Dr Sarah Warnes Teaching Fellow Dr Alan Parkinson Deputy Director (Education), School of Management Mr Suman Saha Visiting Academic Good news is on 13th of January 2016, IFRS introduced a new accounting standard called IFRS16 leases, acknowledging the on the lease drawn over 30 years ago at as is no longer fit for buffers IASB Chairman, Hans Hoogervorst commented that. These new accounting requirements bring lease accounting into the 21st century, ending the guesswork involved when calculating a company's often substantial lease obligations. The new standard will provide much needed transparency on company's lease assets and liabilities, meaning that off balance sheet lease financing is no longer lurking in the shadows. It will also improve comparability between companies that lease and those that borrow to buy. IFRS will come into effect from 1st January 2019, however early application is permitted. What motivation between such changes include a growing demand for more accountability in accounting practices, but it is also driven from an instrumental perspective of helping out investors to make appropriate investment decision, but losing down the loophole of changing the picture of financial strength and obligations substantially by the companies. The post financial crisis made it imperative that such measures were taken to prevent such financial catastrophes to appear in future. [MUSIC].
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