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
Gain next-level skills with Coursera Plus for $199 (regularly $399). Save now.
Gain insight into a topic and learn the fundamentals.
Beginner level
Recommended experience
7 hours to complete
Flexible schedule
Learn at your own pace
What you'll learn
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.
Skills you'll gain
Details to know
Shareable certificate
Add to your LinkedIn profile
Recently updated!
December 2025
Assessments
14 assignments
Taught in English
See how employees at top companies are mastering in-demand skills
There are 4 modules in this course
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.
What's included
11 videos4 assignments
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.
What's included
7 videos3 assignments
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.
What's included
9 videos4 assignments
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.
What's included
5 videos3 assignments
Why people choose Coursera for their career
Felipe M.
Learner since 2018
"To be able to take courses at my own pace and rhythm has been an amazing experience. I can learn whenever it fits my schedule and mood."
Jennifer J.
Learner since 2020
"I directly applied the concepts and skills I learned from my courses to an exciting new project at work."
Larry W.
Learner since 2021
"When I need courses on topics that my university doesn't offer, Coursera is one of the best places to go."
Chaitanya A.
"Learning isn't just about being better at your job: it's so much more than that. Coursera allows me to learn without limits."
Open new doors with Coursera Plus
Unlimited access to 10,000+ world-class courses, hands-on projects, and job-ready certificate programs - all included in your subscription
Advance your career with an online degree
Earn a degree from world-class universities - 100% online
Join over 3,400 global companies that choose Coursera for Business
Upskill your employees to excel in the digital economy
Frequently asked questions
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.
More questions
Financial aid available,