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Leases: Transition to AASB 16 – Webinar

Leases: Transition to AASB 16

Watch a recording of the webinar held on 9 March 2017 for an overview on the transition to AASB 16 Leases.

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Patricia Stebbens

Partner, Audit, Assurance & Risk Consulting

KPMG Australia

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AASB 16 Leases features a single lease accounting model for lessees – with a host of different transition options and practical expedients. An entity may need to model the impact of the various transition options to determine the option that best suits its objectives as it will have an impact on financial statements in its year of adoption and an ongoing impact on future financial statements. Consideration would also need to be given to the costs of implementation of the various options.

This webinar, hosted by KPMG Partner Patricia Stebbens, delivers an analysis of the transition options and expedients to help you understand the impact and the key considerations.

Webinar outline

  • Lessee: Operating leases
  • Full retrospective
  • Modified retrospective
  • Practical expedients
  • Examples of transition scenarios
  • Implementation considerations.

Presentation slides

View a copy of the slide presentation from the webinar.

Further guidance

For further guidance and resources, see Impact of AASB 16: the new Leases standard.

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