JSCCA – Leases
Professional Development
Overview
The JSCCA CPD Programme has been designed in consultation with the JSCCA committee to include topics that are contemporary, relevant and valuable in staff’s everyday roles, whilst contributing towards their CPD requirements.
2020 JSCCA Programme
IFRS 16 replaced IAS 17 for periods commencing 1 January 2019, bringing with it a number of challenges. Following the first full year of application, this course considers some of the challenges brought about by IFRS 16. It will also cover some of the practical financial reporting challenges of leases under FRS 102.
Suitable For
Essential updates aimed at all accounting professionals.
This course has already run and a new date has not yet been scheduled. Please contact us to register your interest.
Learning Outcomes
Having attended this course, delegates will:
- Understand some of the significant challenges in applying IFRS 16
- Be able to consider the impact that IFRS 16 may have on debt covenants, financial gearing and cost of borrowing
- Produce acceptable lease
accounting treatments and disclosures under FRS 102
Course Content
- IFRS 16 challenging areas, including:
- Lease term
- Determining the discount rate
- Non-lease components
- Embedded leases
- Subleases
- FRS 102 practical reporting challenges, including:
- Lease classification
- Operating lease income and incentives