Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
IFRS 16: Leases is a practical CPD course designed to help finance professionals understand and apply the accounting requirements for lease arrangements under IFRS. The course provides a comprehensive overview of the lessee accounting model introduced by IFRS 16 and explores how lease transactions affect financial reporting, performance metrics, and business decision-making.
Participants will learn how to identify whether a contract contains a lease, determine the scope of the standard, and account for lease liabilities and right-of-use assets at initial recognition. The course also examines subsequent measurement requirements, including depreciation, interest expense, and liability classification. In addition, learners will explore the available recognition exemptions for short-term leases and low-value assets, as well as the accounting treatment of sale-and-leaseback transactions. Using practical examples, the course demonstrates how lease accounting impacts key financial statements and performance indicators while helping organizations comply with reporting requirements under IFRS 16.
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Key Takeaways
Upon completion of this course, learners will be able to:
- Understand the definition and scope of a lease under IFRS 16.
- Measure lease liabilities and right-of-use assets appropriately.
- Apply the recognition exemptions available to lessees.
- Account for subsequent measurement, depreciation, and interest expense.
- Evaluate and account for sale-and-leaseback arrangements.
Who Will Benefit
This course is designed for professionals involved in financial accounting, corporate reporting, and financial management. It is particularly relevant for financial accountants, corporate reporting professionals, controllers, finance managers, auditors, and those responsible for lease accounting and IFRS compliance who wish to strengthen their technical expertise, ensure adherence to accounting standards, and enhance the accuracy and quality of financial reporting.
How to Access the Course
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To access the course on your computer please visit our BlackBoard site, and log-in using the same login and password used for the Registration Portal.
Please allow up to 15 minutes after registration for the course to appear on your BlackBoard page.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.
Speaker(s)
Learnsignal is a fully online accountancy and finance training provider, partnering with institutes around the world to deliver expert CPD training and help accountants of all levels upskill and grow their careers. With headquarters in Dublin, and a wealth of heritage in the education and accountancy training industry, Learnsignal have quickly become one of the largest Online Training Providers in the world.