IFRS 16: Leases
Description
Does a contract contain a lease? If it does, how should the lease be measured and accounted for? Our IFRS 16 CPE courses explain the key decisions and calculations required by IFRS 16, Leases.
This collection includes two self-study courses eligible for 2.5 CPE credits. The courses begin with lease identification and then cover important inputs such as the lease term, lease payments, and discount rate. Learners also work through recognition of leases on the balance sheet and the subsequent accounting throughout the lease arrangement.
Topics covered include:
- Identifying whether a contract contains a lease
- Lease term
- Lease payments
- Discount rate
- Initial recognition and measurement
- Subsequent lease accounting
- Relevant financial statement presentation considerations
Further details
The collection starts with lease identification because the accounting model only applies after a contract is determined to contain a lease. Learners examine the key inputs that drive the measurement under IFRS 16, Leases, including the lease term, lease payments, and discount rate, and then use those inputs to understand initial recognition and measurement.
The courses then follow the lease after commencement, explaining how the recognized balances change over time and how the lease arrangement is reflected in the financial statements. By connecting contract terms to the resulting measurement, the training helps learners see why judgments about options, payment structures, and discount rates can materially affect the reported lease amounts.
The emphasis is practical: identify the lease correctly, determine the right inputs, and understand how those inputs flow through the accounting over the life of the arrangement.
Who will benefit
These IFRS 16 CPE courses are designed for accountants, lease-accounting teams, controllers, and auditors who prepare or review lease accounting under IFRS. They are particularly useful for professionals responsible for contract reviews, lease data, measurement inputs, journal entries, or financial statement balances who need to understand how the pieces fit together rather than simply rely on software output.
Value proposition
Purchase both courses for $209 instead of $300 if purchased separately—a savings of $91.
Interested in group discounts? Contact us today to learn more.
Additional Information
| Expiration | This course, collection, or subscription expires one year from the date of purchase. The post-course assessment for each course must be satisfactorily completed, as evidenced by a passing grade of at least 70%, by the expiration date to be awarded any qualifying continuing professional education (CPE) credit. |
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| Refund or Cancellation Policy | For more information regarding refunds, concerns, and program cancellation policies, please contact the GAAP Dynamics Support Team via email at support@gaapdynamics.com or call (804) 897-0608. |
$209
This Collection includes the following courses:
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