IFRS 16 – Leases 2020

sHORT DESCRIPTION

Gain full and practical understanding on the treatment of leases by attending this webinar which is part of two series of webinars which we are currently running.

WHAT YOU WILL LEARN

By the end of this event the participant should:

  • Understand how to correctly recognise leases;
  • Understand both recognition exemptions;
  • Understand how to accurately measure leases;
  • Know how to correctly present leases in the AFS; and
  • Know how to correctly disclose leases in the AFS.

DESCRIPTION

The IASB changed the accounting treatment of leases to be applied by the lessee. The distinction between an ‘operating’ lease and a ‘finance’ lease (from the point of view of the lessee), no longer exists (for most leases). It is important that lessees account for leases correctly in terms of the new IFRS 16 Leases.

Gain full and practical understanding on the treatment of leases by attending this webinar which is part of two series of webinars which we are currently running. One series focuses on IFRS and the other one focuses on IFRS for SMEs. Both series will be presented by well-known IFRS and IFRS for SMEs expert Anton van Wyk M.Com, CA(SA).

This webinar is part of a series on IFRS. The series will cover selected IFRS topics that every accounting professional should fully understand in their day to day work. If you are interested in booking for the entire series, CLICK HERE.

PRICE

Adhoc – R475

Subscription Package – N/A

CONTENT

Study Unit 1

IFRS 16 overview

Study Unit 2

When to recognise a lease

Study Unit 3

Conditions for non-recognition

Study Unit 4

Measuring leases accurately

Study Unit 5

Accounting treatment

Study Unit 6

Presentation and disclosure

REQUIREMENTS

There are no preconditions for this course.

Moderate level.

Recorded webinar made available on a specified date

PRESENTER

Anton van Wyk M.Com, CA(SA)

Anton van Wyk is a chartered accountant and independent consultant in International Financial Reporting Standards (IFRS and IFRS for SMEs). As former subject head of Financial Accounting at various higher education providers (including the University of Johannesburg and Monash University South Africa), he has gained valuable insights into and understanding of the important principles underlying the International Financial Reporting Standards (IFRS).

ADDITIONAL MATERIAL

By attending this webinar, you will be provided with:

  •  Summarised slide presentation
  •  Reference documents and / or course material where available
  • Access to a technical knowledge base
  • Recorded webinar that includes an expert presenter and participant interaction
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