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IFRS 16 - Leases

IFRS 16 - Leases
IFRS 16 - Leases
IFRS 16

The IFRS 16 programme will be delivered by a highly sought after experienced IFRS expert with practical industry experience who is also a dedicated PwC's Academy staff.

The course content is designed and approved by PwC's Academy which is the education arm of one of the world's most prestigious accounting firms.

IFRS 16 - Leases

The new leasing standard is the most significant accounting change in a generation.

For lessees, it will no longer matter whether a rental agreement is a finance lease or an operating lease with IFRS 16 requiring ALL leases to be accounted for in the same way. With the creation of new assets and liabilities, the replacement of rental expense with interest and depreciation, financial information will change for all companies.

With a new definition of what constitutes a lease as well the adoption of this standard will take a significant amount of planning and time prior to the 2019 adoption date with many organisations around the world making preparations already.

IFRS 16 - Leases

With examples and case studies, participants will get a high level overview of what is needed to be do before the international financial reporting standard (IFRS) 16 comes into effect in 2019 and how to deal with the changes when it does.

IFRS 16 - Leases

This course is ideal for accountants, auditors, treasury and finance professionals, management accountants, lessors and lessees and those who need to prepare their teams for the implementation of IFRS 16.

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Course structure

Impact analysis

Impact of the new leases standard

What is the scope

What is a lease?

  • The definition of a lease and how to identify a lease under IFRS 16?
  • How to separate lease and non-lease components

Exemptions and exceptions to the new accounting model for low value and short term items

Accounting for IAS 17’s Operating leases and Finance leases as a lessee under IFRS 16

Accounting for sale and leaseback arrangements

Disclosure requirements

Transitional arrangements

Next steps in preparation for 2019

Schedule
Schedule

There are no scheduled dates for this course. Fill out the form to check future dates or deliver the course in-house

Trainers
Frequently asked questions

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