Overview  

IFRS 16: Leases continues to present practical challenges for entities in the ongoing management and maintenance of lease accounting beyond initial implementation. This webinar provides a practical and comprehensive update on the application of the standard, highlighting the importance of continuously applying professional judgement, reassessing lease terms, and updating lease portfolios to ensure accurate on-balance sheet reporting and compliance. Particular attention is given to common problem areas such as lease modifications, discount rates, impairments, and the interaction between accounting, tax and VAT considerations, ensuring that finance professionals remain aligned with current standards and best practice. 

Join Nestene Botha CA(SA) on the 30th of June 2026 from 10:00 am to 12:00 pm as she unpacks the day-to-day practicalities of IFRS 16, explores key technical considerations, and equips attendees with the tools required to confidently manage lease accounting in a dynamic and evolving regulatory environment. 

Learning objectives  

Attending this webinar will equip you with the following skills: 

• Understand the key day-to-day challenges associated with managing and maintaining a lease portfolio under IFRS 16 after initial implementation  

• Identify and apply practical judgements in lease identification, lease term determination and incremental borrowing rate calculations 

• Account for common real-world IFRS 16 scenarios, including modifications, impairments, sub-leases and sale-and-leaseback arrangements 

• Interpret and apply recent amendments to IFRS 16 and relevant IFRIC Agenda Decisions 

• Understand the income tax, deferred tax and VAT implications arising from IFRS 16 lease accounting 

Content 

The webinar will cover the following topics:  

• Lease identification and scoping 
  o Definition of a lease under IFRS 16 
  o Identifying embedded leases 
  o Scope exemptions and practical expedients 
  o Separation of lease and non-lease components 

• Initial recognition and measurement 
  o Recognition criteria for right-of-use assets and lease liabilities 
  o Measurement of lease liabilities 
  o Determination of the discount rate 
  o Initial direct costs and lease incentives 

• Subsequent measurement 
  o Re-measurement of lease liabilities 
  o Depreciation of right-of-use assets 
  o Interest expense recognition 
  o Reassessment triggers 

• Presentation and disclosure 
  o Statement of financial position presentation 
  o Profit or loss and cash flow presentation 
  o Disclosure requirements under IFRS 16 

• Special focus areas 
  o Determination of lease term 
  o Determination of incremental borrowing rate 
  o Head lease and sub-lease accounting 
  o Lease modifications 
  o Impairment of right-of-use assets 
  o Sale and leaseback transactions 

• Latest amendments and IFRIC Agenda Decisions 
  o Overview of recent amendments 
  o Key IFRIC Agenda Decisions 
  o Practical implications for ongoing accounting 

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.   

About the presenter  

Nestene Botha CA(SA)  

Nestene Botha completed her B.Com (Hons) at North West University in 2012. In 2014 she completed her professional articles and her Master's Degree in Chartered Accountancy. She then registered with SAICA as a Chartered Accountant in 2015.   

Nestene has lectured on the audit programme at the University of Cape Town. She started her own audit, tax & accounting practice which she has since grown into a reputable firm in the Table View area with 60 clients and two staff members.  

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. 

• Management accountants. 

• Accounting officers. 

• Independent reviewers. 

• Registered auditors. 

• Compilers. 

 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 corporate@accountingacademy.co.za 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!    

• Online chat through our website.    

• WhatsApp: Start chatting (+27635026114)    

• Phone: 010 593 0466    

• E-mail: ticket@accountingacademy.co.za