Mastering IFRS 16 Leases

Available Dates

Jan-06-2025

Singapore
Feb-03-2025

Singapore
Mar-03-2025

Singapore
Apr-07-2025

Singapore
May-05-2025

Singapore
June-02-2025

Singapore
June-30-2025

Singapore
July-07-2025

Singapore
Aug-04-2025

Singapore
Sep-01-2025

Singapore
Sep-29-2025

Singapore
Oct-06-2025

Singapore
Nov-03-2025

Singapore
Dec-01-2025

Singapore
Dec-29-2025

Singapore

Dates in Other Venues

Jan-06-2025

Dubai
Jan-13-2025

Kuala Lumpur
Jan-13-2025

Istanbul
Jan-20-2025

Paris
Jan-20-2025

Barcelona
Jan-27-2025

London
Jan-27-2025

Amsterdam
Feb-03-2025

Dubai
Feb-10-2025

Kuala Lumpur
Feb-10-2025

Istanbul
Feb-17-2025

Paris
Feb-17-2025

Barcelona
Feb-24-2025

London
Feb-24-2025

Amsterdam
Mar-03-2025

Dubai
Mar-10-2025

Kuala Lumpur
Mar-10-2025

Istanbul
Mar-17-2025

Barcelona
Mar-17-2025

Paris
Mar-24-2025

London
Mar-24-2025

Amsterdam
Apr-07-2025

Dubai
Apr-14-2025

Istanbul
Apr-14-2025

Kuala Lumpur
Apr-21-2025

Barcelona
Apr-21-2025

Paris
Apr-28-2025

Amsterdam
May-05-2025

Dubai
May-12-2025

Istanbul
May-12-2025

Kuala Lumpur
May-19-2025

Paris
May-19-2025

Barcelona
May-26-2025

Amsterdam
May-26-2025

London
June-02-2025

Dubai
June-09-2025

Kuala Lumpur
June-09-2025

Istanbul
June-23-2025

Barcelona
June-23-2025

Amsterdam
June-23-2025

Paris
June-30-2025

Dubai
June-30-2025

London
July-07-2025

Dubai
July-14-2025

Istanbul
July-14-2025

Kuala Lumpur
July-21-2025

Barcelona
July-21-2025

Paris
July-28-2025

London
July-28-2025

Amsterdam
Aug-04-2025

Dubai
Aug-11-2025

Kuala Lumpur
Aug-11-2025

Istanbul
Aug-18-2025

Barcelona
Aug-18-2025

Paris
Aug-25-2025

London
Aug-25-2025

Amsterdam
Sep-01-2025

Dubai
Sep-08-2025

Kuala Lumpur
Sep-08-2025

Istanbul
Sep-15-2025

Barcelona
Sep-15-2025

Paris
Sep-22-2025

Amsterdam
Sep-29-2025

Dubai
Sep-29-2025

London
Oct-06-2025

Dubai
Oct-13-2025

Kuala Lumpur
Oct-13-2025

Istanbul
Oct-20-2025

Barcelona
Oct-20-2025

Paris
Oct-27-2025

London
Oct-27-2025

Amsterdam
Nov-03-2025

Dubai
Nov-10-2025

Kuala Lumpur
Nov-10-2025

Istanbul
Nov-17-2025

Barcelona
Nov-17-2025

Paris
Nov-24-2025

Amsterdam
Nov-24-2025

London
Dec-01-2025

Dubai
Dec-08-2025

Kuala Lumpur
Dec-08-2025

Istanbul
Dec-15-2025

Paris
Dec-15-2025

Barcelona
Dec-22-2025

Amsterdam
Dec-29-2025

Dubai
Dec-29-2025

London

Course Details

IFRS 16 Leases sets a new standard for lease accounting, requiring companies to show lease liabilities and right-of-use assets directly on their balance sheets. This shift moves away from previous off-balance-sheet practices, bringing greater clarity and consistency to financial reporting. You will explore the core concepts of IFRS 16, including how to classify leases, understand exemptions, and apply models for both lessees and lessors. With practical insights, you will be well-prepared to navigate a variety of leasing situations with ease.

The IFRS 16 Leases course is ideal for finance professionals and offers essential insights and tools to manage the complexities of IFRS 16. Participants will learn how to identify lease contracts, allocate costs accurately, and comply with presentation and disclosure requirements, including sale-and-leaseback transactions (SLAT). Practical exercises, real case studies, and interactive discussions ensure that attendees leave with a well-rounded expertise in IFRS 16 application. By the course end, participants will be prepared to enhance their organization’s financial reporting accuracy and strengthen regulatory compliance, providing strategic value to their roles.

By the end of the course, participants will confidently master IFRS 16 Leases, which includes the following:

Understand what is an IFRS 16 and recognize the impact of its new principles on financial reporting for leases
Classify leases under IFRS 16 and recognize exemptions for short-term and low-value leases
Improve the ability to identify whether a contract contains a lease or not
Apply the lease accounting model to recognize lease liabilities and right-of-use asset on a balance sheet, and understand when to remeasure leases if terms change
Using lessor accounting model to record and manage lease transactions under IFRS 16
Understand presentation and disclosure requirements for lessees and lessors under IFRS 16
Apply accounting principles for sale-and-leaseback transitions (SLAT) for both lessees and lessors

Mastering IFRS 16 Leases course is designed for professionals involved in financial reporting and lease management, including:

Finance and Accounting Professionals
Financial Controllers
Chief Financial Officers (CFOs)
Internal and External Auditors
Tax and Financial Advisors
Lease Administrators
Property Managers
Corporate Lawyers and Legal Advisors
Business Owners and Entrepreneurs
Consultants and Financial Analysts

Our courses in Singapore take place at the following location :

The Work Boulevard: 79 anson road level 21 Singapore 079906

Once you register for this course, we will subsequently send the invoice and course information, including location, trainer, and other logistics.

Pay Attention, Please! The course location is subject to availability; the course time will be precise one week before the course start date! We may change the course location if there is no availability, and we will let you know about the location change once it happens.

Course Outline

5 days course

Day 1

Day 2

Day 3

Day 4

Day 5

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

Identifying asset
Obtaining economic benefits
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:

Non-cancellable period
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:

Lease Liability
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

Mastering IFRS 16 Leases

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