Course Info

Date: Sep-01-2025

Length: 1 Week

City: Istanbul

Fees: 3,900

Type: In Classroom

Available Dates

  • Mar-03-2025

    Istanbul

  • June-02-2025

    Istanbul

  • Sep-01-2025

    Istanbul

  • Dec-01-2025

    Istanbul

Dates in Other Venues

  • Feb-03-2025

    London

  • Feb-03-2025

    Dubai

  • Mar-03-2025

    Kuala Lumpur

  • Mar-03-2025

    Barcelona

  • Mar-03-2025

    Singapore

  • Mar-03-2025

    Paris

  • Mar-03-2025

    Amsterdam

  • Apr-07-2025

    Dubai

  • Apr-07-2025

    London

  • June-02-2025

    Dubai

  • June-02-2025

    London

  • June-02-2025

    Paris

  • June-02-2025

    Barcelona

  • June-02-2025

    Singapore

  • June-02-2025

    Amsterdam

  • June-02-2025

    Kuala Lumpur

  • Aug-04-2025

    London

  • Aug-04-2025

    Dubai

  • Sep-01-2025

    Paris

  • Sep-01-2025

    Amsterdam

  • Sep-01-2025

    Barcelona

  • Sep-01-2025

    Singapore

  • Sep-01-2025

    Kuala Lumpur

  • Sep-15-2025

    London

  • Sep-15-2025

    Dubai

  • Nov-10-2025

    London

  • Nov-10-2025

    Dubai

  • Dec-01-2025

    Barcelona

  • Dec-01-2025

    Singapore

  • Dec-01-2025

    Paris

  • Dec-01-2025

    Kuala Lumpur

  • Dec-01-2025

    Amsterdam

Course Details

Course Outline

5 days course

Introduction to IFRS 16 and Lease Classification   


  • Understanding the objectives and scope of IFRS 16 Leases
  • Discussing the interaction of IFRS 16 with other standards
  • Defining key concepts and terms related to lease
  • Exploring types of leases: Finance leases vs. Operating leases
  • Describing recognition exemptions: Short-term vs. Low-value asset exemptions
  • Group Discussion: The impact of new lease accounting standards on lease treatment

Identifying a Lease and Determining the Lease Term


  • Understanding the process of determining whether a contract contains a lease under IFRS 16


  1. Identifying asset
  2. Obtaining economic benefits
  3. Right to direct the use of the asset


  • Discussing the separation of lease components and contract combination
  • Understanding the process of determining the lease term
  • Exploring types of periods need to be considered when determining the lease term:


  1. Non-cancellable period
  2. The enforceable period


  • Discussing common issues related to the application of lease term
  • Activity: Identifying leases in different contracts

Lessee Accounting


  • Introduction to the lessee accounting model
  • Describing the initial recognition of leases and lessees:


  1. Lease Liability
  2. Right-of-use Asset


  • Exploring the components of the initial measurement of leases
  • Exploring discount rate requirements and their importance in initial recognition
  • Defining subsequent measurement of leases and their models
  • Discussing conditions under which leases are remeasured or modified
  • Exercises: Calculating lease liability and right-of-use assets using Excel

Lessor Accounting


  • Introduction to lessor accounting model under IFRS 16
  • Key differences between a lease and a sale/purchase
  • Understanding the separation of lease and non-lease components
  • Understanding the impairment requirements of lease receivables
  • Discussing issues related to accounting for operating leases
  • Identifying criteria of accounting for lease modifications  
  • Real-world examples of lessor accounting, focusing on the treatment of finance and operating leases

Presentation, Disclosure and SLAT


  • Exploring the requirements for the presentation of lease balances and transactions
  • Discussing disclosure requirements for lessees and lessors under IFRS 16
  • Recognizing the impact of deferred tax on lessees and lessors
  • Definition of a sale-and-leaseback transaction (SALT) and its related new principles
  • Understanding accounting treatments for lessee and lessor
  • Activity: Analyzing a company’s leases, including initial recognition, subsequent measurement, modification and disclosure
  • Lesson learned and course evaluation