The definition of a Financial Instrument · The appropriate classification of a Financial Instrument, including those instruments that are subject to 'split classification' — e.g. convertible loans · The Discussion and account for the initial and subsequent measurement (including impairment in the case of financial assets) of financial assets and financial liabilities in accordance with applicable · IFRS Standards and the finance costs associated with them · The conditions that are required for a financial asset or liability to be derecognized · The conditions that are required for hedge accounting to be used · The Preparation of financial information for hedge accounting purposes, including the impact of treating hedging arrangements as fair value hedges or cash flow hedges · The Financial Instrument disclosures required in the notes to the financial statements · Fair value · The principle under which fair value is measured according to IFRS Standards· The identification an appropriate fair value measurement for an asset or liability in a given set of circumstances

The new five-step approach to apply the standard How the new revenue recognition model impacts and developing a roadmap for implementation The solutions to common questions, such as: How do I classify a change in contract terms as modification or new contract? How to account for them? How do I determine performance obligations? How will I unbundle performance obligations in a multiple service arrangement? How will I evaluate the impact of contingencies on my revenue arrangements? How will the guidance impact the revenue recognition pattern? How do we establish and document estimates, including predictive experience? How will the changes in disclosures create incremental data needs and increased investor scrutiny? Common challenges experienced by companies What are companies doing now to implement the new requirements Updates after the release of the standards

Account for right-of-use assets and lease liabilities in the records of the lessee· The exemption from the recognition criteria for leases in the records of the lessee· Account Account for right-of-use assets and lease liabilities in the records of the lessee· The exemption from the recognition criteria for leases in the records of the lessee· Accountfor sale and leaseback transactions in the financial statements of lessees The distinction between operating and finance leases from lessors’ perspective· Account for operating leases and finance leases in the financial statements of lessors