Lecturer(s)
Stelios Ntotsias
Lecturer - FR & SBRObjective:
IFRS 15 Revenue from Contacts with Customers
Determine the transaction price and allocating to performance obligations
Variable consideration
The existence of a significant financing component
Non-cash consideration
Allocation based on stand-alone selling prices
Presentation
Transition
IFRS 9 Financial Instruments vs IAS 39
Classification and measurement of financial assets
Classification and measurement of financial liabilities
Derecognition of Financial instruments
Impairment of financial assets
Overview of new hedging requirements
IFRS 16 Leases
Objective
Scope
Key definitions
Identifying a lease
Accounting by lessees
Sale and leaseback transactions
Transition Options
Case studies
Participant’s Profile:
All professionals seeking to obtain in depth understanding of the accounting standards whether working in the profession or the industry.