Course Detail(BT2310 : Sale & Leaseback transactions, Leases and Financing arrangements (In-Person))

BT2310 : Sale & Leaseback transactions, Leases and Financing arrangements (In-Person) NEW

1.00 CPE Hours (Category 1)
Classroom

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 Outline

 

8.00 a.m8.30 a.m

Breakfast is served

8.30 a.m8.35 a.m

Welcome Address

8.35 a.m9.15 a.m

Topic: Sale & Leaseback transactions, Leases and Financing arrangements 

Speaker: Lim Ju May, Technical Director & Assurance Principal, CLA Global TS

9.15 a.m9.30 a.m

Q&A Session

9.30 a.m

End of session

 

Training Methodology
Lecturer Style


Closing Date for Registration
3 days before programme or until full enrolment

Intended For

All

Competency Mapping

Category 1 = 1.00 Hours

Schedule & Fees

Date & Time

04 Oct 2023 (8:00 AM - 9:30 AM)

Registration is closed

Fee (inclusive of GST)

For Members: $ 0.00
For Non-Members: $ 21.60

Programme Facilitator(s)

Team of Professionals (BT2310)

Venue

60 Cecil Street
ISCA House
Singapore 049709

Testimonial

Funding

No funding Available!

Programme Facilitator(s)


User-added image

Ms Lim Ju May
Technical Director & Assurance Principal
CLA 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.

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 Outline

 

8.00 a.m8.30 a.m

Breakfast is served

8.30 a.m8.35 a.m

Welcome Address

8.35 a.m9.15 a.m

Topic: Sale & Leaseback transactions, Leases and Financing arrangements 

Speaker: Lim Ju May, Technical Director & Assurance Principal, CLA Global TS

9.15 a.m9.30 a.m

Q&A Session

9.30 a.m

End of session

 

Training Methodology
Lecturer Style


Closing Date for Registration
3 days before programme or until full enrolment

Intended For

All

Competency Mapping

Category 1 = 1.00 Hours

Programme Facilitator(s)

User-added image

Ms Lim Ju May
Technical Director & Assurance Principal
CLA 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.


Upcoming Schedule

Registration is closed

Date & Time

04 Oct 2023 (8:00 AM - 9:30 AM)

Fee (inclusive of GST)

For Members: $ 0.00
For Non-Members: $ 21.60

Programme Facilitator(s)

Team of Professionals (BT2310)

Venue

60 Cecil Street
ISCA House
Singapore 049709