IFRS-16

This technical course provides an in-depth review of IFRS 16: Leases. It covers lease identification, lessee and lessor accounting, and how the standard affects financial statements, ratios, and reporting disclosures.

By the end of this course, participants will be able to:
– Understand the scope and purpose of IFRS 16.
– Apply the lessee accounting model including ROU assets and lease liabilities.
– Recognize exemptions and measurement rules.
– Analyze impacts on balance sheets, income statements, and cash flow.
– Review transition approaches and disclosure requirements.

1- Overview of IFRS 16 and Leases in Scope
2- Lessee Accounting Model: Recognition and Measurement
3- Lessor Accounting: Finance vs. Operating Leases
4- Financial Statement Impacts and Key Ratios
5- Transition, Disclosures, and Real Cases

Accountants, controllers, auditors, finance managers, and reporting specialists in organizations impacted by lease arrangements.

IFRS application walkthroughs, journal entry exercises, modeling lease schedules, and analyzing transition scenarios.

Participants will gain the expertise to confidently apply IFRS 16 in financial reporting and communicate its impact to stakeholders.