Thursday 18 April 2019


12:00 pm


1.5 CDP hours

Session Topic

Leases is live – time to act (Part 1)

AASB 16 Leases began operating on 1 January. Many entities have yet to start the implementation journey. Time is fast running out. For those that have, questions arise. Many people need reassuring that they’re on the right track. This session is the first of two that explain key requirements of AASB 16 and how they can be implemented, the judgements that must be made. The session will cover:

  • What is a lease?
  • Exceptions to lease accounting
  • Separating the lessee into its components
  • Lease term, renewals and modification
  • Recognition and measurement rules
  • Discount rates, and
  • Implications of right-to-use assets.
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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 a former Board member of the AASB (2012 – 2020) and a former member of the IFRS for SME implementation committee (2020 – 2023).