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.
The webinar will cover the following topics:
IFRS 16 overview.
When to recognise a lease.
Conditions for non-recognition.
Measuring leases accurately.
by lessors; and
Presentation and disclosure.