Overview  

Managing lease accounting under IFRS 16 remains a highly demanding area of financial reporting, long after its initial transition period. Many organisations continue to grapple with the operational complexities of maintaining an accurate, updated lease portfolio, especially when faced with frequent changes in lease arrangements and economic shifts. 

For accounting professionals, the implications of getting lease accounting wrong are immediate. Inaccurate balance sheet reporting of right-of-use assets and lease liabilities leads to restatements, compromised financial ratios and negative audit outcomes. Professional judgment must be continually applied to verify lease terms, determine incremental borrowing rates and assess potential impairment. 

Join Nestene Botha CA(SA) on 30 June 2026 from 10h00 to 12h00 as she delivers a highly practical, operational guide to navigating the ongoing complexities of IFRS 16 lease portfolios and ensuring strict compliance. 

Learning objectives  

Attending this webinar will equip you with the following skills: 

• Gain a clear understanding of the ongoing compliance requirements and common operational pitfalls in lease portfolio management. 

• Understand how to apply practical judgments in lease identification, lease term determination, and incremental borrowing rate calculations. 

• Identify how to account for common real-world lease accounting events, including modifications, impairments, sub-leases, and sale-and-leaseback arrangements. 

• Apply recent amendments to IFRS 16 and relevant IFRIC Agenda Decisions to ensure your financial reporting remains up to date. 

• Mitigate tax compliance risks by understanding the specific income tax, deferred tax, and VAT implications arising from IFRS 16 lease transactions. 

Content 

The webinar will cover the following topics:  

• Lease identification and scoping  

• Initial recognition and measurement  

• Subsequent measurement  

• Presentation and disclosure  

• Special focus areas  

• Latest amendments and IFRIC Agenda Decisions

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