• IFRS 16 Leases

    国际财务报告准则 租赁

  • 本课程是针对2019年最新颁发的国际财务报告准则16号 租赁

    课程主讲老师:Steve Chen, FCCA

    本课程配套的教材为Steve老师出版的《IFRS® 16 Leases A comical yet practical journey into the world of IFRS Leases – told through the eyes of Charlie & Stella

    Introduction to the course/book:

    Tax laws and accounting laws are not absolute. From time to time, governments will pass new regulations, and all practitioners of accountancy are responsible for knowing these changes and implement them in their profession to comply with the law.

    Failure to do so can result to really undesirable consequences. This is the reason why it is high time that I share my knowledge about the subject matter, and how you can ensure that your practices are up to date.

    Effective 1 January 2019, for those entities which are following the International Financial Reporting Standards or IFRS, lease transactions must now be accounted for under IFRS 16 Leases. This has some major differences with the old standards IAS 17 Leases.

    The previous IAS 17 Leases did not require the presence of leased assets on Financial Statements if the lease transaction is classified as an operating lease. Now, it is required and there are no operating leases any more. What this new standard does is it balances the sheet and unlike before, where balance sheets were off because this was not included on the statements. This new standard does allow for exemptions on some circumstances.

    I wrote this book to explain these changes, and what the expectations are from those that prepare tax and accounting statements.

    For example, after the release of the mandate for the new IFRS 16 Leases, public companies can show 6x to 8x recognised liabilities on their Financial Statements compared to the previous standard. This increased value on liability is usually found in the financial statement of companies in the shipping , airline and retail industries.

    When I wrote this book, I took into consideration practical examples and the book is based on a story from Charlie and Stella. They set up a company that was named after them. The company, Charlie & Stella, was a success and found its way of being listed in the stock market. As such, the company needs to follow IFRS when preparing their accounts.

    In this story, I elaborate their humble beginnings, how they achieved success, and how the new IFRS 16 Leases will affect them.

    I am also going to discuss the practical uses of the IFRS 16 Leases, what things are covered under this new standard, and how you can apply the things you learned in practical day-to-day- accounting life. Many of the examples in this book are illustrated in the MS Excel spreadsheet.

    ...by Steve Chen, FCCA

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  • 采摘南瓜的步骤




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  • 第二章:IFRS 16范围

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  • 第三章:租赁是什么

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  • 第四章:租赁会计处理(承租人的角度)-初级版

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