| |
Venue | Hennessy Park Hotel, Ebene |
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 |
|
CPD Units | 3 units on full attendance |
Seats Left | 8 |
Price | Rs 4500 |
Booking Deadline | Tuesday 12th November 2024 |
Map | View Map |
|
|