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Practical Insight in IFRS 16 - Leases
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 11
    Price Rs 4500
    Booking Deadline Tuesday 12th November 2024
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