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.m	8.30 a.m	Registration
8.30 a.m	8.35 a.m	Welcome Address
8.35 a.m	9.15 a.m	Topic: Sale & Leaseback transactions, Leases and Financing arrangements  Speaker: Lim Ju May, Technical Director & Assurance Principal, CLA Global TS
9.15 a.m	9.30 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

Programme Facilitator(s)