IFRS 16 Seminar. Al Khobar, 30 October 2018
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1 IFRS 16 Seminar Al Khobar, 30 October 2018
2
3 Contents Introduction 04 Seminar outline 05 Speaker 06 Seminar information 07 Registration form 08
4 Introduction Introduction A major criticism of the current accounting regulation of leasing is that it is possible to engage in offbalance sheet financing with operating leases. We will go through the new accounting landscape for leases and discuss why off-balance sheet financing will become more difficult and discuss the deliberation on the potential new standard. We discuss the requirements of the lease standard in details and then focus on some practical issues that were identified during this early stage. This is a one day seminar intended to provide an insight on the new International Financial and IFRS 16 Leases (effective date 1 Jan 2019). The participants will also get an understanding of different requirements of the standard, a detailed outlines of topics to be covered during the seminar is summarized in the next page. After attending the seminar the participants will be able to apply the new standards with a clear understanding. Objectives The main objectives of this seminar are How to identify a lease Understand the conceptual changes in the classification and recognition of the lessee Explain Measurement rules of the leases, focusing on new items to be included in the lease payments Evaluate the impacts on lessees financial statements Address and deal with the following practical issues: How to separate lease and non-lease components Allocation of the consideration in lease contracts How to determine the discount rate used in a lease contract? Calculation of ROU and lease liability Outstanding issues with low value assets and short-term leases Who should attend This program is designed for the following professionals: CFOs and VPs Financial Controllers Financial Managers Accountants Auditors Financial Analysts Finance Directors Internal Auditors Procurement/contracting Managers 4 IFRS 16 Seminar
5 IFRS 16 Leases Seminar timing: (8:30 a.m. 4:30 p.m.) IFRS 16 Introduction 1. Overview of the standard 2. Scope 3. Transition methods and considerations Lessee Accounting 1. Recognition exemptions 2. Identifying a lease 3. Distinguishing leases from service contracts 4. Lease term 5. Lease payments 6. Allocation of bundled payments into lease and nonlease components 1. Measurement for lessees 2. Issues relating to variable lease payments 3. Sale and lease back arrangements 4. Disclosures for lessees 5. Presentation for lessees Lessor Accounting 1. Identifying a lease 2. Criteria for finance and operating leases 3. Recognition 4. Measurement 5. Presentation and disclosures 5 IFRS 16 Seminar
6 Speaker Hussain Al Qadhi ACCA, IPSAS, TOT Hussain is ACCA member and professional trainer in EY s Financial Accounting Advisory Services (FAAS). Hussain facilitates on a regular basis for both private and public sector and his core focus areas include International Financial Reporting Standards (IFRS), International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs), International Public Sector Accounting Standards (IPSAS), Financial Management, Tax and Indirect Tax and. He was the lead facilitator on the ACCA program in EY training center in Bahrain and the first bilingual ACCA Trainer in GCC. Hussain joined EY Al Khobar at financial accounting advisory services service line as a manager assisting entities in facilitating their transition from SOCPA as their financial reporting framework to IFRS. He has been actively involved in providing specific solutions and advice for private, small and medium size entities. Hussain is primarily engaged in managing and execution of IFRS conversion engagements and being engaged in various high profile clients in various sectors including, Retails, Education, Constructions, Manufacturing and Oil and Gas. From there his training career developed and nowadays his practical experience enables him to provide customized training focusing on interpretation and application of standards. 6 IFRS 16 Seminar
7 Seminar information Fee Registration Registration fee: fee: SAR SR 2,500/ per XXX/ per participant participant Group registration: SR2,250/-per participant for companies registering 3 or 4 attendees. (10% discount) SR2,125/-per participant for companies registering 5 attendees or more. (15% discount) Registration In order to register for the seminar, please complete the registration form and return via or fax as early as possible. For more information: Please Thuraya Mohammed (eyseminars.alkhobar@sa.ey.com) or call Hussain Al Qadhi on : The fees are inclusive of the following: Course material Lunch and refreshments EY Training Certificate Date and time Date: 30 October 2018 Time: 8:30 16:30 Location: Le Méridien - Al Khobar 7 IFRS 16 Seminar
8 Registration form International Financial Reporting Standards (IFRS) seminar Please fax this form to Thuraya Mohammed at EY, Al Khobar to: I wish to reserve Place(s) for this IFRS program: Name : Position : Company : Telephone : Fax no : Seminar fees: SR2,500 which includes Course material Lunch and refreshments EY Training Certificate Important to note: Invoice: will be sent upon receipt of registration form. Please note that payment must be received prior to the course start and is non-refundable Cancelation: In case of cancellation please inform us at least 48 hrs (2 days) before the seminar date, otherwise complete seminar fee will be charged based on the number of participants. Discount: Organisations nominating 3 to 4 participants will receive 10% discount Organisations nominating five or more participants will receive 15% discount Venue: Le Méridien - Al Khobar, Saudi Arabia Date: 30 October 2018 Names of participant(s) 1 : 2 : 3 : 4 : 5 : 1 : 2 : 3 : 4 : 5 : EY Al Khobar, P.O. Box 3795, Juffali Building (Fluor Arabia Building) Al Khobar 31952, Saudi Arabia All courses are subject to a minimum number of participants. If a course has less than the required number, then EY is entitled to cancel the course at its absolute discretion, without liability. In such instances, the EY team can offer the participants with alternative dates or program options that are at the same level or standard. * The above mentioned fee is excluding VAT, which will be 5% and will be billed to the Company or Participant separately on each invoice raised. 8 IFRS 16 Seminar
9 EY Assurance Tax Transactions Advisory About EY EY is a global leader in assurance, tax, transaction and advisory services. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. For more information about our organization, please visit ey.com. The MENA practice of EY has been operating in the region since For more than 90 years, we have grown to more than 6,000 people united across 21 offices and 16 countries, sharing the same values and an unwavering commitment to quality. As an organization, we continue to develop outstanding leaders who deliver exceptional services to our clients and who contribute to our communities. We are proud of our accomplishments over the years, reaffirming our position as the largest and most established professional services organization in the region EYGM Limited. All Rights Reserved. ED None This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax or other professional advice. Please refer to your advisors for specific advice. ey.com/mena
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