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.
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
This course is delivered as a live webinar. To receive verifiable CPD hours, you must attend the session live. We recommend joining at least 5 minutes before the scheduled start time. For the best interactive experience, please use a computer equipped with a camera and microphone.
A reminder email with the Zoom link and course details will be sent two business days before the session. If you do not receive it, please check your spam or junk folder.
The same information, including any available materials, will also be posted in advance on our Blackboard LMS.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.
Speaker(s)
Paul Rhodes, CPA, CA, FCA (ICAEW) - with over 20 years public accounting experience, the last 10 as an audit partner in a large accounting firm, Paul has seen a broad array of engagements with varying complexity and diversity. In addition, he led the firm’s International Financial Reporting Standards (IFRS) group. Paul recently started his own practice providing expert accounting, financial reporting and quality control services to ensure the highest standards are achieved. His passion is that of an innovator with strong intellectual curiosity who looks for new approaches to solving problems. Paul is committed to transferring knowledge in all the work he does and is currently contributing technical writing to John Wiley & Sons, Inc. He holds the CPA CA designation from Chartered Professional Accountants of Ontario and the FCA from the Institute of Chartered Accountants in England and Wales.