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Lease Accounting: Putting IFRS 16 into Operation

Reference:210721

with Professor Chris Nobes

 

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.
 
Key Features:
 
• 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
• Planned amendments to IFRS 16 (Exposure Draft of 2021)
• Comparisons with lessee accounting under US GAAP and UK/Irish GAAP (FRS 102)

Chris is a professor of Accounting at 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.
Event details
Sector: Corporate Sector full day courses
Date: 21 July 2021
End Date: 21 July 2021
Time:14.00 – 16.00 
Duration: 2hrs
Venue: Online
Capacity: 30
Places: No free places
CPD Units*: 2
*CPD Units are only verifiable if the event attended provides skills and/or knowledge relevant to your job or career aspirations.
Cost details
Members €79.00
Guest price €79.00
Booking details
Book online
Futher details

irelandmembers@accaglobal.com