An executive summary of IFRS 16 Leases

  • Author: Anton van Wyk
  • Level: Advanced
  • Study time: 1 hours
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Course overview

Are you still distinguishing between operating and finance leases when advising lessees on the accounting treatment of their lease agreements?


Did you know that all leases, except for two, are now capitalised by lessees i.t.o. IFRS 16 Leases?


IFRS 16 has addressed the (real and perceived) risk of ‘off-balance sheet financing’ from the point of view of the lessee in the accounting treatment of their leases.


  • What has changed i.r.o. the accounting for leases by a lessee?


  • Are there exceptions to the IFRS 16 principles for lessees?


  • Are lessors affected by IFRS 16 Leases’ principles?


Join Anton van Wyk CA(SA) for this CPD event and get informed about the most important principles relating to IFRS 16 Leases.

  • Video time: X hours
  • Exams: X

What's included?

  • 1 Webinar
  • 1 Certificate of participation / completion
  • 5 assessment questions (for purposes of verifiable CPD)

Update your IFRS 16 knowledge

Right-of-use – a new asset category accounted for in IFRS

Within the SAICA competency framework, this course supports the following competencies:

Technical competencies: Business activities
Technical competencies: Risk management
Technical competencies: Reporting fundamentals