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| Venue | Online |
| Date | Tuesday 12th November 2024 |
| Time | 09:30 - 12:30 |
| Information | A quick overview of the definition of a lease in relation to:
✓ A right to control
✓ Identified asset
✓ Substantive substitution rights
✓ Decision-making rights
Initial and subsequent of a right-of-asset and lease liability.
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
Lease modifications resulting from:
- A change in scope (increase decrease or both increase and decrease in scope)
- A change in consideration |
| Presenter |
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| CPD Units | 3 units on full attendance |
| Seats Left | 1 |
| Price | Rs 4000 |
| Booking Deadline | Tuesday 12th November 2024 |
| Map | View Map |
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