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IFRS 16: Leases

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Before starting this self study program, please go through the instructional document.


  • what is a Lease?
    6 mins
  • Exclusions
    16 mins
  • Lessee Classification Tests
    31 mins
  • Lease accounting treatment by lessee terms
    49 mins
  • Lease Classification changes
    70 mins
  • Separating payments for the lease from other elements
    90 mins

Course Description

The accounting treatment of leases can be a daunting and confusing task. As you probably know, IFRS 16 replaced IAS 17 effective January 1, 2019. 

IFRS 16 substantially carries forward the lessor accounting requirements in IAS 17. However, you are probably asking such questions as…Do assets and liabilities arising from a lease continue to be initially measured on a present value basis? Does the lease asset (the right to use the underlying asset) continue to be presented in the statement of financial position either as part of property, plant and equipment or as its own line item? These and many other questions are answered in this IFRS CPE webinar for CPAs that covers the changes introduced in IFRS 16.

Key topics covered in the online CPE Accounting webinar for CPAs:

  • What is a lease and what is excluded?
  • Definition of lease-specific terms.
  • Classification tests for lessees and for lessors.
  • Review of the different types of leases.
  • Accounting treatment for lease.
  • Required disclosures.

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Learning Objectives

  • To recognize the differences in leases.
  • To identify how to account for leases.
  • To be able to classify leases.
  • To grasp the differences for lessees and lessors.
  • To discuss the required disclosures of IFRS 16.

Who Should Attend?

  • Certified Public Accountant
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Young CPA