Global Learning for Operational Leaders
Classroom
15 sessions
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Online / Live
15 sessions
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Introduction
Course overview
IFRS 16 brought most leases onto lessee balance sheets, affecting assets, liabilities, EBITDA and covenants. Correct application requires good data and judgement.
This Aractech course covers lease identification, lessee accounting, measurement of right-of-use assets and lease liabilities, discount rates, modifications and reassessments, exemptions, lessor accounting, sale and leaseback, disclosures and systems. Participants calculate lease balances.
What you will achieve
Learning objectives
- Identify leases under IFRS 16
- Measure lease liabilities and right-of-use assets
- Apply discount rates and exemptions
- Account for modifications and reassessments
- Understand lessor and sale-and-leaseback accounting
- Prepare disclosures and manage lease data
Who should attend
Target audience
- Accountants and financial controllers
- Lease accountants
- Auditors
- Treasury and property finance staff
- Finance managers
- IFRS specialists
Methodology
Learning approach
- Worked calculations
- Spreadsheet labs
- Case studies
- Group discussions
- Reviews
Complete course outline
Five focused days of learning and application
The timings provided are estimates and may vary depending on the number of participants and the discussions taking place during the sessions. They are indicative only and do not constitute a binding commitment.
Day 1
Identifying Leases
- Definition of a lease
- Service contracts
- Components
- Coffee break
- Components (continued)
- Lease term
- Exercise: Lease identification
Day 2
Lessee Measurement
- Lease liability
- Right-of-use asset
- Discount rates
- Coffee break
- Discount rates (continued)
- Subsequent measurement
- Lab: Lease calculation
Day 3
Changes and Exemptions
- Modifications
- Reassessments
- Short-term and low-value leases
- Coffee break
- Short-term and low-value leases (continued)
- Variable payments
- Exercise: Modification
Day 4
Lessor and Special Cases
- Lessor accounting
- Sale and leaseback
- Subleases
- Coffee break
- Subleases (continued)
- Impacts on KPIs
- Case study: Covenant impact
Day 5
Disclosures and Systems
- Disclosures
- Lease data
- Systems
- Coffee break
- Systems (continued)
- Controls
- Capstone: Lease portfolio review
FAQ
Frequently asked questions
What does IFRS 16 Lease Accounting (AF-044) cover?
This course covers Accounting and Finance through a structured five-day outline focused on practical application, discussion, and implementation planning.
When is the next available session?
The next scheduled session starts on 16 - 20 November 2026. See the course schedules section for the available dates and delivery formats.
Who should attend this course?
Accountants and financial controllers, Lease accountants, Auditors
Is bilingual course delivery available?
Yes. All course materials and presentations are provided in English, while bilingual explanation and discussion support may be available depending on the selected location and trainer availability. For example, when attending a course in Istanbul, you may request a Turkish-speaking trainer to explain the English course content in Turkish. Arabic explanation support may also be requested at this location. Other languages are available in selected cities. You can choose your preferred language support as an optional preference during registration.
How can I register for a session?
Use any Register button next to the available course dates to open the participant registration page and submit your booking request for the selected session.
Is this course available online as well as classroom-based?
Check the course schedules section for currently published classroom and Online / Live sessions.
Where are classroom sessions delivered?
Current classroom venues include Barcelona, Amsterdam, London, Munich, Paris.
How long is the training programme?
The programme runs for five days from 09:00 to 14:00, which gives 25 contact hours, including a daily 30-minute break (22.5 hours of instruction).
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Choose an available date and venue, add your participants, and we will email a formal quotation for IFRS 16 Lease Accounting to your business address.