Completed
Date

Thursday 18 April 2019

Time

2:30 pm

Duration

1.5 CDP hours

Session Topic

Leases is live – time to act (Part 2)

This session further refines the implementation of AASB 16 Leases. The session will cover:

  • ‘Peppercorns’
  • Transitional provisions
  • Lessor accounting
  • Accounting for subleases
  • Sale and leaseback transactions
  • Presentation and disclosure for lessors, and
  • Presentation and disclosure for lessees.
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This session is presented by:

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Carmen Ridley

Principal of 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.