This session will start off with an overview of the accounting implications for IFRS16, including perspectives from both the lessee and the lessor. We will explore the step-by-step process that a lessee needs to go through when applying IFRS16, and the accounting treatment by the lessor as per IAS 17.
The session shall also focus on the tax implications applicable to the parties to leases covered by IFRS 16 as well as the implications applicable to the different lease assets.
The Speaker
Rachel Calleja graduated with a Master in Accountancy from the University of Malta in 2020. Having joined RSM Malta in 2015, Rachel is now a senior accountant within the Outsourcing Department. Within this department, Rachel specialises in accounting, with a large portfolio of established clients within various industries, particularly, gaming, manufacturing, investments.
Dr Melanie Ciappara qualified as a lawyer from the University of Malta and further pursued her studies in international taxation at Leiden University, the Netherlands, where she obtained an Adv. LLM in International Taxation.
Melanie has over ten years of experience, both in Malta and abroad, where she specialised in providing a variety of services to corporate and private clients, ranging from international tax advisory to tax compliance services.
She is a manager within the tax practice at RSM.