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Power BI

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Unlock the Power of Data with Power BI

In today’s rapidly evolving business environment, even if you’re not currently using Business Intelligence (BI) systems, it’s only a matter of time before they become essential to your role as a finance professional. BI tools offer unparalleled efficiency, transforming complex data into actionable insights at the click of a button. As businesses increasingly rely on data-driven strategies, mastering BI systems will not only streamline your reporting and analysis tasks but also enhance your ability to make informed, strategic decisions. Investing in BI skills now prepares you for the future, ensuring you stay ahead in a data-centric world where efficiency, accuracy, and deeper insights are key to success. Our Introduction to Power BI course is specifically designed for professionals looking to enhance their data analytics skills. This course offers practical, real-world applications using a business case
approach, ensuring that you not only learn the theory but also gain hands-on experience in solving finance-related challenges.

Lease Modifications and Reassessments:

Handling complex scenarios where lease terms are modified, including
partial terminations, extensions, or changes in the scope of the lease.

The impact of these modifications on both the lease liability and the right-
of-use (ROU) asset.

Embedded Leases:

Identifying embedded leases within contracts and determining the appropriate accounting treatment.

 The challenge of separating lease components from non-lease components within a contract.

Variable Lease Payments:

Accounting for variable lease payments that are not based on an index or rate, which are excluded from the initial measurement of the lease liability.

The challenge of reassessing these payments and their impact on financial
statements.

Deferred Tax Implications:

Navigating the deferred tax consequences of IFRS 16, particularly how the
lease liability and right-of-use asset impact deferred tax calculations.

Incremental Borrowing Rate vs. Implicit Rate:

The difficulties in determining and applying the correct discount rate, particularly when the implicit rate of the lease is not readily determinable.

How to estimate the incremental borrowing rate accurately and its impact on the lease liability.

Impairment of Right-of-Use Assets:

Applying the impairment requirements of IAS 36 to right-of-use assets and dealing with the complexities of impairment indicators and recoverable amounts.

The interplay between IFRS 16 and IAS 36 in practice.

Leasehold Improvements and Subleases:

The interaction between leasehold improvements and the right-of-use asset, including when and how to capitalize improvements.

The complexities in accounting for subleases, especially when the sublease is classified differently than the original lease.

Who Should Attend?
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Finance professionals aiming to create insightful financial reports for better decision-making.
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Managers and executives seeking to leverage financial data to drive strategic business decisions.
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Business analysts focusing on improving their financial reporting and data visualization skills.
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Business analysts focusing on improving their financial reporting and data visualization skills.

Feeling Excited About IMAS?

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