Practical Insight in IFRS 16 - Leases (Online)
| |
| Venue | Online - Microsoft Teams |
| Date | Thursday 13th July 2023 |
| Time | 09:30 - 12:30 |
| Information | 1. A quick overview of the definition of a lease in relation to:
✓ A right to control
✓ Identified asset
✓ Substantive substitution rights
✓ Decision-making rights
2. Initial and subsequent of a right-of-asset and lease liability.
3. The accounting treatments relating to sale and leaseback transactions:
✓ For the seller-lessee
▪ When the consideration received (sales proceeds) is greater than the fair value or market value of the derecognised carrying amount disposed of.
▪ When the consideration received (sales proceeds) is lower than the fair value or market value of the derecognised carrying amount disposed of
✓ For the buyer-lessor
4. Lease modifications resulting from:
✓ A change in scope (increase decrease or both increase and decrease in scope)
✓ A change in consideration
|
| Presenter |
|
| CPD Units | 3 units on full attendance |
| Seats Left | 10 |
| Price | Rs 4000 |
| Booking Deadline | Thursday 13th July 2023 |
| Map | View Map |
|
|
|
