IFRS 16 Leases

Price:
R517.50 (VAT Incl.)
Level:
Accounting Professionals
Sub-level:
IFRS
Lecturer:
Tristan David-Crewe White
Duration:
150 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline

The new Leases standard is fully effective for entities with financial periods ending on 31 December 2019 and thereafter.

Join us as we push through the uncertainty that comes with a new IFRS standard and look to make the theory practical.

This session provides a high-level overview of the fundamental aspects of IFRS 16 Leases:

  1. Objective + Scope
  2. Are Operating leases still a thing? “Recognition exemptions”
  3. Identifying a lease + Separating components
  4. Accounting by lessees
  5. Accounting by lessors