ACCA Ireland are inviting you to our online CPD Seminar on Lease Accounting: Putting IFRS 16 into Operation which will be delivered by Chris Nobes. This online seminar will take place on Tuesday, 28th of June 2022.
A major change to lease accounting under IFRS was introduced for 2019/20 year-ends. This on-line course examines how lessees should apply the new standard, IFRS 16.
- Outline of the changes caused by IFRS 16
- Which leases fall outside of IFRS 16?
- Identifying the lease term
- Calculating the lease asset and the lease liability
- Lease expenses in the income statement
- Covid-related rent concessions for 2021 and 2022
- Comparisons with lessee accounting under US GAAP and UK/Irish GAAP (FRS 102)
About the Presenter:
Professor Christopher Nobes, CA, FCCA, PhD
Chris is professor of Accounting in the University of London and the University of Sydney. He was a member of the Accounting Standards Committee of the UK and Ireland, and then UK representative on the Board of the International Accounting Standards Committee.