Practical Insight in IFRS 16 - Leases (Online)
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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
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Presenter |
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CPD Units | 3 units on full attendance |
Seats Left | 10 |
Price | Rs 4000 |
Booking Deadline | Thursday 13th July 2023 |
Map | View Map |
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