Leases (IFRS 16)


Date: Jun 20, 2025 - Jun 20, 2025

CPD hours: 2 Hours

Time: 10:00 - 12:00

Event Type: Webinar

Presenter: Caryn Maitland CA(SA)
Owner, Maitland & Associates

Master the principles of lease accounting under IFRS 16 with this informative webinar.

Overview  

Master the principles of lease accounting under IFRS 16 with this informative webinar. This session will cover key concepts such as identifying a lease, lessee and lessor accounting, and practical expedients available under the standard. Gain insights into the impact of IFRS 16 on financial statements and strategies for compliance.

Join Caryn Maitland CA(SA) on 20 June 2025 from 10:00 a.m. to 12:00 p.m. to enhance your knowledge and application of IFRS 16.


Learning objectives  

Attending this webinar will equip you with the following skills: 

  • Identify leases and distinguish between lease components and non-lease components.
  • Understand lessee accounting, including the recognition of right-of-use assets and lease liabilities.
  • Apply lessor accounting principles and determine the appropriate classification of leases.
  • Implement practical expedients for simplified compliance.
  • Analyse the impact of IFRS 16 on financial statements and key metrics.

Content 

The webinar will cover the following topics: 

  • Overview of IFRS 16

    • Scope and objectives of the standard.
    • Key definitions and the concept of control in lease agreements.
  • Identify a Lease

    • How to determine whether a contract contains a lease.
    • Separating lease components from non-lease components.
  • Lessee Accounting

    • Initial recognition and measurement of right-of-use assets and lease liabilities.
    • Subsequent measurement and accounting for modifications.
    • Short-term leases and low-value asset exemptions.
  • Lessor Accounting

    • Classification of leases: operating vs. finance leases.
    • Recognition and measurement principles for lessors.

 

  • Disclosure Requirements
    • Essential disclosures for lessees and lessors under IFRS 16.
    • Ensuring transparency and comparability in financial reporting.
  • Practical Applications and Case Studies
    • Challenges in implementing IFRS 16 and practical solutions.
    • Real-world examples of lease accounting in various industries.

Obtaining your CPD certificate 

This training is compliant with the International Education Standard (IES7) issued by the International Federation of Accountants and recognised for CPD by relevant professional bodies including ACCA, CIMA, IAC, IIA, SAICA and SAIPA. 

All attendees are issued with a CPD certificate available in an online profile.   


Who should attend? 

The following persons will benefit from attending this webinar: 

  • Practising accountants including: CA(SA), Professional Accountant (SA), AGA(SA), FCCA, BAP(SA), BA(SA) and ACCA. 

  • Registered auditors. 

  • Independent reviewers. 

  • Trainee accountants. 


Price 

  • R 450.00 - Online admission - Individual. 

  • Group Price 1 - From R337 per person (up to 5 users) 

  • Group Price 2 - From R260 per person (up to 10 users) 

  • Group Price 3 - From R224 per person (over 11 users) 

 

Steps to register for the event:  

If you already have a profile, login and register for the webinar. 

If you don’t have a profile, create a free profile then login and register for the webinar. 

Click here to create a free profile (There is no charge to create a profile and gain access to our free Monthly Practice Management Series). 

Click here to find out about the Technical Resource Centre & CPD Subscription options. 


Additional material 

By attending this webinar you will be provided with: 

  • A summarised slide presentation. 

  • Reference documents and/or course material where available. 

  • You can ask questions during the webinar and you will also have access to the presenter after the webinar. 


Corporate training solutions 

At SA Accounting Academy, we recognise the evolving needs of businesses in today's dynamic environment. Beyond our standard webinar offerings, we provide tailored corporate training solutions designed to empower your team with the latest in accounting and professional skills. Whether you're looking for online sessions or face-to-face training, our programs are crafted to ensure a comprehensive and engaging learning experience.  

Drawing inspiration from modern training methodologies, our corporate solutions are interactive, adaptable, and focused on real-world applications. We prioritise hands-on learning, ensuring your team can immediately apply their newfound knowledge in practical scenarios.  

Interested in a bespoke corporate training experience? Reach out to us at [email protected] or call 010 593 0466. Together, let's design a training program that elevates your team's capabilities and aligns with your organisational goals.  


Contact us   

  Have any questions or need any assistance? Contact us today!   

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