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
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