Programme Objective SFRS(I) 15 Revenue from Contracts with Customers scopes out lease contracts within the scope of SFRS(I) 16 Leases. IFRS 16 however pulls in IFRS 15 for assets transferred in repurchase agreements, to determine whether the asset transferred is a sale. Both IFRS 16 and IFRS 15 are intertwined in determining the accounting for repurchase agreements; and sale and leaseback transactions. This breakfast talk spotlights on SFRS(I) Leases with an in-depth look into Sale and Leaseback Transactions. Identifying whether an agreement is, or contains a lease requires judgment and can be challenging because the line between a lease contract and a service contract can be blurred. This workshop will also provide participants with a Roadmap into determining whether a contract contains a lease.
Programme Objective
SFRS(I) 15 Revenue from Contracts with Customers scopes out lease contracts within the scope of SFRS(I) 16 Leases. IFRS 16 however pulls in IFRS 15 for assets transferred in repurchase agreements, to determine whether the asset transferred is a sale. Both IFRS 16 and IFRS 15 are intertwined in determining the accounting for repurchase agreements; and sale and leaseback transactions. This breakfast talk spotlights on SFRS(I) Leases with an in-depth look into Sale and Leaseback Transactions. Identifying whether an agreement is, or contains a lease requires judgment and can be challenging because the line between a lease contract and a service contract can be blurred. This workshop will also provide participants with a Roadmap into determining whether a contract contains a lease.
8.00 a.m8.30 a.mBreakfast is served8.30 a.m8.35 a.mWelcome Address8.35 a.m9.15 a.mTopic: Sale & Leaseback transactions, Leases and Financing arrangements Speaker: Lim Ju May, Technical Director & Assurance Principal, CLA Global TS9.15 a.m9.30 a.mQ&A Session9.30 a.mEnd of session Training MethodologyLecturer StyleClosing Date for Registration3 days before programme or until full enrolment
Breakfast is served
Welcome Address
Topic: Sale & Leaseback transactions, Leases and Financing arrangements Speaker: Lim Ju May, Technical Director & Assurance Principal, CLA Global TS
Q&A Session
End of session
Training MethodologyLecturer Style
Closing Date for Registration3 days before programme or until full enrolment
All
Category 1 = 1.00 Hours
04 Oct 2023 (8:00 AM - 9:30 AM)
Registration is closed
For Members: $ 0.00 For Non-Members: $ 21.60
Ms Lim Ju MayTechnical Director & Assurance PrincipalCLA Global TS
Ju May has a wealth of experience in the accounting and auditing profession. At CLA Global TS, Ju May heads the technical development and support on professional standards related to financial reporting, accounting and auditing. Prior to joining CLA Global TS, she was the Head of ISCA’s Technical Division for eight years and had had over twelve years working experience with several Big 4 accounting firms. During her career there, she managed diverse portfolios of assurance and special work assignments involving public and private companies of various industries. Special engagements include capital raising exercises involving cash flow projections, proforma financials and comfort letters.
60 Cecil StreetISCA HouseSingapore 049709
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