Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
Participants will focus on IFRS 16 lessor accounting, including classification, recognition and measurement, lease modifications, presentation, and disclosure—plus interactions with IFRS 9 and IFRS 15 where relevant. Participants will apply concepts to practical scenarios such as subleases, land and building arrangements, and sale‑and‑leaseback transactions to strengthen compliance and communication with stakeholders.
Topics include:
- Lease accounting from the lessor perspective.
- Sale‑and‑leaseback transactions: lessor accounting.
- 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 lessors.
- Describe sale and leaseback transactions.
- List relevant resources (with links).
Who Will Benefit
- Controllers, finance leaders, and accountants at entities that act as lessors (including leasing companies and groups with significant subleasing activity).
- Practitioners and auditors who review lessor arrangements and related disclosures under IFRS 16.
Prerequisite(s)
- Familiarity with IFRS 16 core concepts (recommended).
- Working knowledge of IFRS 9 (financial instruments) and IFRS 15 (revenue) for cross‑standard interactions (recommended).
How to Access the Course
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.