Thursday 20 April 2017


12:00 am


1.5 hours

Session Topic

AASB 16 Leases – Let’s understand the key principles

The new standard on leases has generated much interest from preparers and auditors needing to know what has changed from AASB 117 Leases and its interpretations and what are key principles. This session will:

• Identify the major changes from AASB 117 to AASB 16
• Discuss the lease components and lease term (and modification), and
• Address recognition and measurement rules, and accounting for subleases.

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This session is presented by:

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Carmen Ridley

Principal | Australian Financial Reporting Solutions

Carmen has an excellent knowledge of financial reporting through significant experience with a number of major accounting firms in both the external audit and technical divisions and spending significant time analysing and interpreting accounting standards for clients. Carmen is the co-author of ‘Understanding and Implementing the Reduced Disclosure Regime’. Carmen is serving her third three-year term as a member of the AASB.

Sonya Sinclair

Audit and risk management expert

Sonya is a registered company auditor, registered superannuation auditor and quality-control reviewer, CAANZ. Sonya specialises in risk management, implementation of audit quality through development of audit systems and processes, and interpretation and advice on generally accepted accounting and auditing principles. Sonya has over 15 years’ experience in auditing and financial reporting, bringing a collaborative style and balancing technical aspects with practical recommenations to clients.