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Summary
Background and Objectives
The IASB has made significant changes to lease accounting and issued IFRS 16 that is applicable from January 01, 2019. Indian companies will be required to apply the Indian version of IFRS, Ind AS 16, from the accounting year beginning April 01, 2019 onwards.
These changes will affect not only accounting in the leasing industry but also the structuring of lease transactions as the impact on reported financials is likely to be significant. This programme seeks to address the new guidance and understand the implications for lessors and lessees. We believe that impact on lessees need to be absorbed by lessors as the leasing companies are in the forefront in structuring leasing solutions for their client and impact on client financials will play a major role in any structured finance transaction.
The programme will benefit
Finance professionals engaged in selling lease structures, accounting managers, finance managers who decide which structure is optimal, risk managers, auditors, and compliance personnel.
The programme will cover
Existing guidance in Ind AS and Indian GAAP
Revised guidance brought in by Ind AS 16
Implications for lessees in financial profit reporting, financial debt and debt ratios, EBIDTA margins, Return ratios like RoE, RoA, RoCE
Implications for lessors in structuring these transactions
