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Leases – current application issues – replay
In this webcast, panelists discuss the current application issues related to lease accounting under IFRS 16 Leases.
This webcast will provide participants an update on current issues related to lease accounting under IFRS 16 Leases. An overview will be provided of the issues related to accounting for rent concessions for both lessees and lessors.
Our panel will discuss the amendment to IFRS 16 issued in May 2020 for COVID-19 related rent concessions for lessees.
The panel will also consider the recent IFRS Interpretations Committee (IC) agenda decisions on definition of a lease, sale and leaseback transactions with variable payments and the ongoing discussion on sale and leaseback transactions in single-asset entities.
Join our panel of technical professionals for a discussion, including:
- The guidance provided in IFRS 16 for lessees and lessors related to rent concessions.
- The amendment to IFRS 16 COVID-19-related rent concessions – amendment to IFRS 16 and the accounting treatments that follow.
- The IFRS IC agenda decisions on the definition of a lease and sale and leaseback transactions with variable payments and the impacts they may have.
- The IFRS IC discussions on sale and leaseback transactions in single-asset entities and the implications of the tentative agenda decision.