Lease Accounting under IFRS 16
Leases that once sat in a note now sit on the balance sheet, which moved gearing and covenants for organisations that had not read the contracts carefully. This course covers getting the numbers right.
Course outline
What this programme covers, module by module.
- 01Leases that moved from a note to the balance sheet
- 02Identifying a lease inside an ordinary contract
- 03Measuring the right of use asset and the liability
- 04Discount rates, incremental borrowing and defending the choice
- 05Short term and low value exemptions and their limits
- 06Modifications, extensions, terminations and remeasurement
- 07Disclosure, gearing, covenants and explaining the change
What you will gain
- Determine whether a contract contains a lease
- Calculate the right of use asset and lease liability
- Select and defend a discount rate
- Apply the short term and low value exemptions
- Account for modifications, extensions and terminations
- Prepare the disclosures and explain the covenant effect
Who should attend
- Financial accountants and reporting staff
- Auditors reviewing lease balances
- Finance managers and controllers
- Treasury staff monitoring covenants
Upcoming sessions
| Date | City | Duration | Fees | Book |
|---|---|---|---|---|
| 26 to 27 Oct 2026 | Johannesburg | 2 Days | R10,000 | |
| 9 to 10 Nov 2026 | London | 2 Days | US$1,100 | |
| 30 Nov to 1 Dec 2026 | Dubai | 2 Days | US$1,100 | |
| 11 to 12 Jan 2027 | Pretoria | 2 Days | R10,000 | |
| 1 to 2 Feb 2027 | Durban | 2 Days | R10,000 | |
| 5 to 6 Apr 2027 | Cape Town | 2 Days | R10,000 | |
| 8 to 9 Jun 2027 | Johannesburg | 2 Days | R10,000 |
Fees are per delegate and exclude VAT. Public intakes are confirmed once minimum numbers are met. We also deliver this course on your own schedule, in-house or live online.
Enquire about this course
Register your team or ask for a tailored in-house quote. We reply within one working day.
WhatsApp usCourse brochure (PDF)- Fees from
- R10,000 per delegate
- Duration
- 2 Days
- Field
- Finance, Accounting & Budgeting
- Formats
- In-house, public, online
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