Programme: Lease Accounting and Tax Update

PROGRAMME

09.30 Welcome and coffee

09.40 Accounting

  • Financial Reporting Standards
  • Lease classification
  • Lessor accounting


11.15 Refreshment break

11.30 Accounting

  • Lessee accounting

12.30 Lunch break


13.15 Tax

  • Why is tax important?
  • Long funding leases v non-LFL
  • Recognition of rental income
  • Capital allowances
  • Tax variation


15.15 Afternoon tea


15.30 Tax

  • Long funding leases
  • Anti-avoidance
  • Changes for IFRS 16
  • VAT
  • Tax and lease documentation


17.30 Course closes

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