Tuesday 31 March 2020


2:30 pm


1.5 CPD hours

Session Topic

Leases alive – a deeper dive into the annual reporting requirements

AASB 16 Leases is operative for 30 June for first time.  It is not a ‘set and forget’ standard.  This session will focus on:

  • The issues that need to be considered at year’s end – lease-term options, modifications, impairment of right-to-use assets, reassessment of lease liability, and disclosures, and
  • Clarification of issues that have arisen in practice.
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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.