MFRS 16 Leases - brief revision plus transition options, presentation & disclosures - Workshop 2020

For REP’s, Member staff and Group (3+) registrations, complete & email registration form to cpd.malaysia@cpaaustralia.com.au

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Presenter
Mr Ng Kean Kok

MFRS 16 Leases is effective for accounting periods beginning or after 1 January 2019. This standard feature different transition options and practical expedients. Many of them can be elected independently of each other. Some can even be elected on a lease-by-lease basis. You will be trained on the transition steps of MFRS 16.

Key topics covered

• Module 1: Introduction
• Module 2: Options
• Module 3: Retrospective vs Modified Retrospective
• Module 4: Modified Retrospective (further comments)
• Module 5: Other scenarios / cases
• Module 6: Presentation and disclosures

• Identify the revise core principles of MFRS 16
• Review and explain the options for transition for MFRS 16
• Explore the approaches – full retrospective and modified approach
• Explain the practical expedients
• Determine the presentation and disclosure requirements as required
• Prepare for the challenges and implementation issues under MFRS 16

CFO, senior accountants, accounts executives, directors, management