Introduction
This online IFRS training is being delivered live in a single 4 hour session which runs from 13:00 – 17:00 London (UK).
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This focus session concentrates on key issues when applying IFRS 16 Leases.
IFRS 16 became mandatory for annual periods beginning on or after 1 January 2019. Lessee accounting was significantly affected by abolishing the distinction between finance and operating leases and the introduction of the right-of-use model.
This session reviews critically how IFRS 16 has been applied by reviewing recent practice and clarifies how preparers (both lessees and lessors) can improve the quality of lease accounting and disclosure.