<\/i>Seminar Aim:<\/h4><\/a><\/li>
<\/i>Participant's Profile<\/h4><\/a><\/li><\/ul><\/div>
<\/i>Seminar Aim:<\/h4><\/a><\/li><\/ul><\/div>
\nThe seminar intends to cover in-depth the principles of an exceptionally important IFRS, Leases (IFRS 16).<\/p>\n
IFRS 16 is a major change of the way the entities account for leases because it removes the current lessee accounting treatment for operating and finance leases. Instead, the new standard introduces a single lessee accounting model and requires lessees to recognize assets and liabilities for leases with a lease term of more than one year.\u00a0 The seminar intends to provide the participants with a detailed understanding of IFRS16 and a critical evaluation of the principles covered by it.<\/p>\n
The seminar includes detail coverage of the IFRS 16. On completion of this seminar participants should be able to: The seminar includes enough coverage of the IFRS 16. On completion of this seminar participants should be able to:<\/p>\n
- \n
- Identifying a lease<\/li>\n
- Have clear understanding of the accounting treatment proposed by IFRS 16 for lessees and lessors<\/li>\n
- Differences to current accounting treatment.<\/li>\n
- Remeasuring inventory and reflecting the changes in the FS<\/li>\n
- Investment property at FV and cost. How does this affect the interpretation of the FS.<\/li>\n<\/ul>\n<\/div>
![](\"https:\/\/staging.globaltraining.unic.ac.cy\/nicosia\/wp-content\/uploads\/sites\/2\/2021\/09\/margarita-kouloumpri-150x150.jpg\" "\\"margarita")
<\/span><\/div><\/div><\/div>![](\"https:\/\/staging.globaltraining.unic.ac.cy\/nicosia\/wp-content\/uploads\/sites\/2\/2024\/12\/certifecat.png\" "\\"certifecat\\"")
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