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AASB 16 Leases: Practical implementation considerations – Webinar

AASB 16 Leases: Practical implementation considerations

Watch a recording of our webinar held on 5 June 2019 which outlines further implementation considerations for AASB 16.


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This webinar, hosted by KPMG Partner Patricia Stebbens, provides practical considerations in the implementation of AASB 16 in a number of areas we have encountered challenges since its effective date of 1 January 2019. These include:

  • Lease term – is the 'AASB 16 lease term' beyond the legal contractual terms?
  • Variable lease payments that depend on multiple rates or indices – what are the complexities with payments that vary with CPI and include a market rent review during the term?
  • Embedded leases – not only an issue for lessees. As an integrated service provider, are you also a lessor?

Presentation slides

View a copy of the slide presentation from the webinar.

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KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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