The 17th Annual IFRS Masterclass 2019

Implementing and applying the new IFRS standards

separately bookable workshops
Effective adoption of IFRS 16 Leases
9.00am - 12.30pm

IFRS 16 Leases comes into effect for annual financial reporting periods beginning on or after 1 January 2019.  The standard introduces major changes to the manner in which lessees account for leases and has the potential to substantially impact key financial statement measures. Using practical examples, this session examines the following:

  • What IFRS 16 requires and how that differs from current requirements
  • Lessee accounting under IFRS 16
  • Impacts of IFRS 16 on lessees’ key financial statement measures
  • Transition considerations for lessees
  • Implications of IFRS 16 for lessees’ IT systems
  • Lessor accounting under IFRS 16
  • Intermediate lessor accounting under IFRS 16
  • IFRS 16 disclosure requirements.


Jackie Russell-Green

Technical Associate

BDO New Zealand

Jackie is a Technical Associate at BDO New Zealand and is responsible for assisting clients to comply with financial reporting requirements. Jackie has extensive experience in reporting under New Zealand equivalents to International Financial Reporting Standards, working with clients across a range of industries including manufacturing, property management, utilities, tourism, financial services and construction. Jackie also publishes technical updates, and provides staff and client training, on financial reporting issues.

Mastering the fundamental concepts of NZ IFRS
1.30pm - 5.00pm

This workshop will guide you through proper implementation of IFRS in NZ.  You will gain the critical information you need about the NZ equivalents to IFRS (NZ IFRS) including their objectives, key requirements and financial reporting implications.

  • How to interpret and apply IFRS principles to organisation operating in NZ
  • Understanding the scope and transitional issues when an entity adopts NZ IFRS for the first time
  • Commenting on the disclosure exemptions options provided under the NZ IFRS Reduced Disclosure Regime
  • Evaluating and commenting on recent changes and possible future changes to NZ IFRS
  • Providing solutions to some common NZ IFRS application issues
  • Developing your accounting policies that assists with understanding and the interpreting financial statements prepared under NZ IFRS


Mark Hucklesby

National Technical Director, Audit

Grant Thornton

Mark is a partner and National Technical Director for Grant Thornton New Zealand and is the firm’s financial reporting expert. For more than 25 years he has either been creating, interpreting or commenting on financial reporting standards in New Zealand and across the world. Mark is currently a Member of CPA Australia’s Centre of Excellence External Reporting Panel – a think tank that helps develops policy and responds to new and emerging issues affecting anyone involved in the accounting profession. He is also a member of the External Reporting Board’s accounting and audit Technical Reference Groups.

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