Description

Leases, Impairment and Fair Value Considerations

We will discuss the following potential COVID-19 impacts on year-end financial reporting:

• IFRS 16 Leases: lease concessions, valuation of ROU asset.
• Impairment: IFRS 9 Financial Instruments valuation of financial assets, ROU assets.
• Fair value considerations including changes to DCF models.
• Practical examples

We will also discuss any related questions submitted before the session and take questions during the session.

This is targeted to those with a good understanding of IFRS.

Enroll now, and then send your questions to NZ-learning@wolterskluwer.com by Monday 8 June.

Please note: Questions should be within the scope of the topic and not be in respect to specific advice on individual cases. The webinar will cover wage subsidy, but not cover employment contract issues in detail. We reserve the right not to answer detailed factual questions, where the answer will only be relevant to one attendee. All questions submitted will be collated, grouped into topic categories and, where appropriate, answered as such.

ORIGINAL BROADCAST DATE

23 June 2020

LEARNING OUTCOMES

An overview of the financial reporting implications of COVID-19 as specific to leases, impairments and fair value considerations.

SUITED TO

Accountants, business owners and auditors.

PRESENTERS

Nicola Hankinson, National Technical Manager, Baker Tilly Staples Rodway

Aniela Gregan, National Technical Manager, Baker Tilly Staples Rodway