IFRS 16: Leases
Effective 1 January 2019, the implementation of IFRS 16: Leases resulted in lessees recognising all leases as on- Balance Sheet arrangements for the first time. While most transition programmes are complete, continued accounting for leases under IFRS 16 poses various day to day challenges that most are still grappling with.
This webinar aims to:
- Provide participants with insights into the practical considerations associated with managing and maintaining a lease portfolio under IFRS 16;
- Provide participants with insights into the latest developments regarding IFRS 16, particularly with regard to the COVID-19 related rent concessions exposure drafts of 2020 and 2022; and
- Provide an understanding of what the accounting for leases under IFRS 16 means from an income tax and value-added tax perspective and work through examples on the deferred tax accounting of a finance lease and operating lease
This session covers both the theory associated with the above topics as well as practical examples and insights from real issues being experienced with IFRS 16.
The webinar will contribute to 2 hours CPD/CPE.
Cost:
R690.00 (inclusive of VAT) / R600.00 (exclusive of VAT)