09:00 - 12:30


Wan Chai

Course Fee


CPD Hour


HKFRS 16 Leases is effective for annual periods beginning on or after 1 January 2019. It replaces HKAS 17 Leases and the related Interpretation HK(IFRIC)-Interpretation 4 Determining whether an arrangement contains a lease. The new Standard introduces a single lessee accounting model that will require lessees to recognise assets and liabilities for all leases with limited exceptions. Most lessees will find that the new Standard introduces significant changes that impact their balance sheet, income statement and cash flows.

COURSE HIGHLIGHTS: A workshop is now available for participants to learn the new requirements of HKFRS 16 and how to apply the Standard through a range of practical examples and exercises. The workshop will cover the application of HKFRS 16 by providing practical examples on key implementation issues and for the new disclosure requirements. The workshop will also highlight key considerations in the selection of transition methods on initial application of the Standard, including areas where significant cost savings can be made. 

*Note: The workshop targets audiences who have acquired basic understanding on HKFRS 16. Participants of the workshop are suggested to enrol in the e-seminar 'Updates on Hong Kong Financial Reporting Standard - HKFRS 16 Leases' (Event code: ESEMETLS180201) as a pre-requisite.


Speaker : Candy Fong

CPD Credit Hour : 3.50 Hours

Fee : HKICPA member or student: HK$420 | Non-member: HK$680

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