Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
Participants will focus on IFRS 16 lessee accounting from identification and scoping through recognition, measurement, presentation, and disclosure, including practical decision points that commonly drive audit findings and control gaps. Participants will work through realistic scenarios on discount rates, lease term, variable payments, modifications, and transition effects to improve compliance and stakeholder communication.
Topics include:
- Lease accounting from the lessee perspective.
- Sale and leaseback transactions.
- Resources.
NOTE: This course description has been revised and reflects updates for 2026. If you have any questions, please contact pdevents@cpaontario.ca.
To access your course, visit the CPA Ontario Blackboard site and sign in using the same username and password used for the Registration Portal. You can also access your course through the Blackboard Learn app (iOS or Android).
Important: Course access begins on the date of purchase and remains available for the Access Time specified for the course under Dates and Location. Please review the access time before purchasing. Note that it may take up to 15 minutes after registration for the course to appear in Blackboard.
Registration, cancellation, withdrawal, and other CPA Ontario PD policies can be found here.
Key Takeaways
By the end of this course, participants should be able to:
- Describe the requirements of the lease standard IFRS 16 for lessees.
- Describe sale and leaseback transactions
- List relevant resources (with links).
Who Will Benefit
- Finance leaders, controllers, and accountants responsible for lessee accounting under IFRS 16.
- Practitioners and auditors who review lessee arrangements, internal controls, and disclosures.
Prerequisite(s)
- Familiarity with IFRS 16 core concepts (recommended).
- Working knowledge of related standards for cross‑references (e.g., IFRS 9 and IFRS 15) (recommended).
How to Access the Course
To access your course in Blackboard, please follow these steps:
- Go to https://pdlms.cpaontario.ca
- Select ‘Ontario’ from login menu
- Sign in using the same login credentials used to register for the course
- Navigate to your course to access the content
Important: Your course access time begins on the date of purchase and remains available for the duration noted above. Please note that it may take up to 15 minutes after registration for the course to appear in Blackboard.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.