Thursday 14 November 2019


12:00 pm


1.5 CPD hours

Session Topic

AASB 16 Leases – key issues and answers for first-time application this December

AASB 16 Leases is live for the first-time for 31 December year-ends. It’s a challenging standard, involving lease identification, separating a lease into its components, recognition and measurement of the right to use and lease liability, lease term, impairment, and disclosures. This session will focus on:

  • The steps entities need to take to apply AASB 16
  • Making the most of the transitional choices
  • Illustrative examples and disclosures
  • AASB 2018-8 Amendments to Australian Accounting Standards – Right-of-Use Assets of Not-for-Profit Entities, and
  • Proposals regarding Deferred Tax related to Assets and Liabilities arising from a Single Transaction.
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