• Understand and apply IFRS 16 to lease contracts

• Recognize and measure lease liabilities and right-of-use assets

• Evaluate the financial impact of lease accounting on financial statements

• Ensure compliance with IFRS 16 in financial reporting

Introduction to IFRS 16

• Overview of IFRS 16 and its objectives

• Key concepts: right-of-use assets, lease liabilities, exemptions

• Identifying and classifying leases under IFRS 16

• Quiz: Test your understanding of lease identification

Recognition and Measurement of Lease Liabilities

• Calculating lease liabilities and right-of-use assets

• Discount rates and lease terms

• Practical case: Measure lease liabilities for a corporate lease agreement

Short-Term and Low-Value Leases

• Application of exemptions for short-term and low-value leases

• Impact of exempt leases on financial reporting

• Practical case: Apply IFRS 16 exemptions to a set of lease contracts

Financial Impact of IFRS 16

• How lease accounting affects financial statements

• Impact on key financial ratios and metrics

• Practical case: Analyze the impact of IFRS 16 on a company’s balance sheet

Presentation and Disclosure of Leases

• Required disclosures under IFRS 16

• Presenting leases in financial statements

• Case study: Review the lease disclosures in a company’s financial report

• Numerous practical examples illustrating the different studied concepts

• Practical cases to draw parallels with the concepts learned

• Accountants and auditors

• Finance managers responsible for lease management

• Real estate and leasing professionals

• Financial analysts involved in lease reporting

• Basic knowledge of lease accounting is recommended

• Training structured around skill transfer

• Acquisition of operational skills through practice and experimentation

• Collaborative learning during synchronous sessions

• Multi-stage learning path to allow engagement, learning, and transfer

• Training promoting participant engagement for better anchoring of lessons

• Skill evaluation will be conducted throughout the training by the participant (self-evaluation) and/or the trainer according to the training methods.

• Online training evaluation on your participant space:

  • Immediate evaluation at the end of the training to measure your satisfaction and perception of skill improvement against training objectives. With your agreement, your overall rating and comments will be published on our site via Verified Reviews.

  • Post-training evaluation 40 days later to validate the transfer of your acquired skills in the workplace

• Attendance tracking and issuance of an individual training certificate or a certificate of completion