IFRS 16 Lessee Presentation

Investment Banking

Legal Considerations in a M&A transaction

Mergers and acquisitions, commonly referred to as M&A, are transactions where a company's shares, or its entire business, is sold or merged with another company. Elvan explains why companies engage in an M&A transaction before describing the key steps in the timetable and documentation required.

Investment Banking

Legal Due Diligence in a M&A Transaction

Legal due diligence is the process by which a buyer investigates the target business it is intending to buy. Elvan expands on this operation by outlining the objectives of a legal due diligence and describes how this process looks in practice.

Accounting fundamentals

Fintech Data Contracts

Data is a valuable resource, and is beset by the complexity of being governed by a number of different areas of law. Chris attempts to answer the essential question of “what can I do with the data?” by explaining how a contract can be used to determine the legal default positions.

Accounting fundamentals

Rights in Fintech Data

In order to assess what you can and cannot do with the data you hold, you need to understand the interrelated legal rights and obligations which apply to it. Jeremy leads this series by focusing on intellectual property rights in relation to fintech data.

Accounting fundamentals

Regulatory Considerations relating to Personal Data

In this video of the series, Jake covers the role of regulators in relation to data. He explains the responsibilities of the Financial Conduct Authority (FCA), the relevant EBA Guidelines and the significance of data in relation to Open Banking and Payment Services Regulations (PSRs).

Accounting fundamentals

IFRS 16 Overview

In this video, Saket discusses what a lease is, services components that may accompany a lease, optional exemptions and sale and leaseback transactions. Be sure to watch part II of this series in which Saket further explains IFRS 16 leases.

Accounting fundamentals

IFRS 16 Measurement of a Lease

In IFRS 16 Leases Part I, Saket Modi explained what a lease was, service components that may accompany a lease, optional exemptions and leaseback transactions. In part II of this series, Modi will explain measurements of a right-of-use asset, lessor accounting, and how to measure lease liability.

Innovation & Technology

Types of Fintech Data and Data Privacy

The media often talks about privacy in the Fintech world. In this video in the series on Fintech Data, Marta answers key privacy questions, including what anonymised data is, what pseudonymised data is and what the advantages of using pseudonymised data are.