The new Leases standard is fully effective for entities with financial periods ending on 31 December 2019 and thereafter.
Join us as we push through the uncertainty that comes with a new IFRS standard and look to make the theory practical.
This session provides a high-level overview of the fundamental aspects of IFRS 16 Leases:
- Objective + Scope
- Are Operating leases still a thing? “Recognition exemptions”
- Identifying a lease + Separating components
- Accounting by lessees
- Accounting by lessors
Investment managers, Financial managers, Auditors, Bookkeepers, Financial accountants, First year SAICA Trainees, Audit mangers, Audit partners, Engagement Quality Control Reviewers
