IFRS 16 Leases

IFRS 16 Leases

حول هذه الدورة

With trillions of US dollars of assets being held off the balance sheet the IASB and FASB had the leases convergence project as a priority. The process has taken a significant amount of time to come through to a new standard and the implications will have a significant impact on every organisation. With a new definition of what constitutes a lease and with all operating leases coming onto the balance sheet, financial statements of lessees will look very different. IFRS 16 is effective for periods beginning on or after 1 January 2019 but there is a lot of work to be done prior to the standard becoming effective.

مناطق تحسين مسيرتك المهنية

With examples and case studies, participants will get a high level overview of what you need to do before the international financial reporting standard (IFRS) 16 comes into effect in 2019 and how to deal with the changes when it does.

Attending this course will be a valuable opportunity to capitalize on the trainer’s well rounded experience and in-depth knowledge. By the end of the course you will have a greater understanding of:
• Impact analysis
• What is a lease
• How to identify a lease under IFRS 16
• Exemptions and exceptions to the new accounting model for low value and short term items
• Accounting for IAS 17’s operating leases and finance leases as a lessee under IFRS 16
• Accounting for sale and leaseback arrangements
• Disclosure requirements
• Transitional arrangements
• Next steps in preparation for 2019

ما الذي سوف تتعلمه؟

  • The need for a new standard
  • Brief recap of IAS 17
  • Transition
  • The new model
  • Definition of a lease
  • Exemptions and exceptions
  • Accounting treatment for lessee
  • Accounting treatment for lessor
  • Practical implications
  • Preparation for adoption

التعليمات

المتطلبات الأساسية
None
المدة
1 Day
من يتعين عليه التسجيل؟
  • This course is ideal for accountants/ auditors/ treasury and finance professionals/ management accountants/ lessors and lessees. It will also benefit senior managers/ directors/ finance controllers and CFOs who need to prepare their teams for the implementation of IFRS 16.

لمحة عامة

PwC's Academy
نوع الدرس:
دورة تدريبية
نمط الدراسة:
قاعة دراسية
المكان:
Dubai
التكاليف:
$900
الشهادة:
Certificate by PwC
التاريخ:
21/03/17


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