On 14 July 2016 Artur Harutyunyan, Managing Director of "AN Audit" CJSC, conducted a workshop as a continuous professional development (CPD) event at the Association of Accountants and Auditors of Armenia on IFRS 16 Leases, which was issued by IASB in January 2016. During the workshop the presenter discussed new ideas and approaches introduced by the standard, particularly recognition and measurment of a right-of-use asset and of a lease liability by a lessee for allmost all the leases (both finance and operational).
14/07/2016