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IFRS 16 – Leases

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General objective

This training activity provides participants with an in-depth review of the new lease standard. The entire standard will be covered, however more emphasis is on the areas of change which focus on lessee accounting. 

The starting point will be identifying a lease and separating components of a contract. The lessee coverage will include the principles of recognition, measurement, presentation and disclosure. The likely costs and benefits of the new standard on the lessee will be discussed and the impact on a company’s financial statements and ratios. The lessor coverage will include the classification of leases as finance or operating and disclosure. In addition, the topic of sale and leaseback transactions will be reviewed.


The new lease standard under Part I – International Financial Reporting Standards (IFRS) 16 was effective for annual fiscal periods beginning on or after January 1, 2019. The impact is significant for all companies that currently have operating leases. This training activity provides an in-depth review of the new standard, including the objective and scope of the standard, defined terms, exemptions and transitional requirements.

Participants will have the opportunity to review a number of illustrative examples and exercises. In addition, to help address transitional issues the topics related to leases from the IFRS Discussion group and agenda decisions are reviewed. After attending this training activity, participants will have reviewed the objective and scope of the standard, defined terms, exemptions and transitional requirements.


By the end of this training activity, participants will be able to:

  • explain the requirements of the new lease standard IFRS 16 for both lessee and lessor;
  • review the likely costs and benefits of the new standard on the lessee and the impact on the company’s financial statements and ratios;
  • explain the impact of transition and required note disclosure;
  • identify potential transitional issues;
  • list relevant resources (with links).


  • Overview of reasons for the change, and what will change
  • Introduction to IFRS 16 – objective and scope, defined terms, exemptions, and effective date
  • Identifying a lease
    • Separate components of a contract lessee and lessor
  • Lessee
    • Recognition
    • Measurement – Initial and subsequent
    • Presentation
    • Disclosure
  • Lessor
    • Classification of leases
    • Finance leases
    • Operating leases
    • Subleases
    • Disclosure
  • Sale and leaseback transactions
  • Transitional requirements
  • Amendments to other standards
  • Impact of IFRS 16 on financial statements and ratios
  • Current developments

Target audience

This training activity is designed for practitioners, financial analysts, and controllers responsible for lease accounting, CPAs interested in understanding the implications of the new lease standard and audit committee members.


Participants would benefit from pre-reading the most recent edition of IFRS 16 contained in the CPA Handbook – Accounting Part I.

Description complète

Aucune formation en salle trouvée


Pour tous

Saison de formation : 2020-2021
No de séance : 0540
Accessible du : 2020-10-23, 00:00 au 2021-08-31, 23:59
Animateur : CPA Ontario
Durée : 7.00 h
Renseignements complémentaires : The recording of this training activity was performed during a session of a previous season. An update notice will be included when necessary.

Grille tarifaire

Séance disponible

Places illimitées

  Membre CPA Non-membre
À la carte 525,00 $ 675,00 $
Passeport CPA 525 CDP S/O
Passeport Multi-CPA 525 CDP S/O
Passeport Multi-usagers 525 CDP 675 CDP
Promo CPA 525 CDP S/O