Professional training in London and 13 international cities info@llmi.uk +443300011190
Enquire

Professional training course · AF-044

IFRS 16 Lease Accounting

IFRS 16 brought most leases onto lessee balance sheets, affecting assets, liabilities, EBITDA and covenants. Correct application requires good data and judgement. This…

  • 5 daysClassroom or online
  • 15Upcoming dates
  • 5Cities
  • £2,750Fees from
View dates & register Get quotation Download PDF
IFRS 16 Lease Accounting
Next classroom session Barcelona 16 - 20 Nov 2026 · £3,850 Next in London London 21 - 25 Dec 2026 · £2,750

Course overview

Why Attend

IFRS 16 brought most leases onto lessee balance sheets, affecting assets, liabilities, EBITDA and covenants. Correct application requires good data and judgement.

This LLMI course covers lease identification, lessee accounting, measurement of right-of-use assets and lease liabilities, discount rates, modifications and reassessments, exemptions, lessor accounting, sale and leaseback, disclosures and systems. Participants calculate lease balances.

Course Objectives

Identify leases under IFRS 16

Measure lease liabilities and right-of-use assets

Apply discount rates and exemptions

Account for modifications and reassessments

Understand lessor and sale-and-leaseback accounting

Prepare disclosures and manage lease data

Target Audience

Accountants and financial controllers

Lease accountants

Auditors

Treasury and property finance staff

Finance managers

IFRS specialists

Course Methodology

Worked calculations

Spreadsheet labs

Case studies

Group discussions

Reviews

Course outline

  1. 1Day 1: Identifying Leases
    • Definition of a lease
    • Service contracts
    • Components
    • Lease term
    • Exercise: Lease identification
  2. 2Day 2: Lessee Measurement
    • Lease liability
    • Right-of-use asset
    • Discount rates
    • Subsequent measurement
    • Lab: Lease calculation
  3. 3Day 3: Changes and Exemptions
    • Modifications
    • Reassessments
    • Short-term and low-value leases
    • Variable payments
    • Exercise: Modification
  4. 4Day 4: Lessor and Special Cases
    • Lessor accounting
    • Sale and leaseback
    • Subleases
    • Impacts on KPIs
    • Case study: Covenant impact
  5. 5Day 5: Disclosures and Systems
    • Disclosures
    • Lease data
    • Systems
    • Controls
    • Capstone: Lease portfolio review

Schedule

Dates and fees

15 upcoming dates in 5 cities. Fees are per delegate; bring colleagues and every seat is discounted. Every date can also be joined live online for £1,050.

All dates as PDF
November 2026
16NOV 16 - 20 Nov 2026Mon to Fri · 5 daysNext session
Spain flag BarcelonaSpain · Classroom
£3,850per delegate2+ people: £3,080 each
Register
December 2026
7DEC 7 - 11 Dec 2026Mon to Fri · 5 days
Netherlands flag AmsterdamNetherlands · Classroom
£4,250per delegate2+ people: £3,400 each
Register
21DEC 21 - 25 Dec 2026Mon to Fri · 5 daysOur home city
United Kingdom flag LondonUnited Kingdom · Classroom
£2,750per delegate2+ people: £2,200 each
Register
January 2027
11JAN 11 - 15 Jan 2027Mon to Fri · 5 days
Germany flag MunichGermany · Classroom
£4,250per delegate2+ people: £3,400 each
Register
February 2027
8FEB 8 - 12 Feb 2027Mon to Fri · 5 daysOur home city
United Kingdom flag LondonUnited Kingdom · Classroom
£2,750per delegate2+ people: £2,200 each
Register
March 2027
8MAR 8 - 12 Mar 2027Mon to Fri · 5 days
Netherlands flag AmsterdamNetherlands · Classroom
£4,250per delegate2+ people: £3,400 each
Register
April 2027
12APR 12 - 16 Apr 2027Mon to Fri · 5 days
France flag ParisFrance · Classroom
£4,500per delegate2+ people: £3,600 each
Register
May 2027
10MAY 10 - 14 May 2027Mon to Fri · 5 days
Germany flag MunichGermany · Classroom
£4,250per delegate2+ people: £3,400 each
Register
June 2027
14JUN 14 - 18 Jun 2027Mon to Fri · 5 daysOur home city
United Kingdom flag LondonUnited Kingdom · Classroom
£2,750per delegate2+ people: £2,200 each
Register
July 2027
12JUL 12 - 16 Jul 2027Mon to Fri · 5 days
Spain flag BarcelonaSpain · Classroom
£3,850per delegate2+ people: £3,080 each
Register
August 2027
9AUG 9 - 13 Aug 2027Mon to Fri · 5 days
Netherlands flag AmsterdamNetherlands · Classroom
£4,250per delegate2+ people: £3,400 each
Register
September 2027
13SEP 13 - 17 Sep 2027Mon to Fri · 5 daysOur home city
United Kingdom flag LondonUnited Kingdom · Classroom
£2,750per delegate2+ people: £2,200 each
Register
October 2027
11OCT 11 - 15 Oct 2027Mon to Fri · 5 days
Germany flag MunichGermany · Classroom
£4,250per delegate2+ people: £3,400 each
Register
November 2027
8NOV 8 - 12 Nov 2027Mon to Fri · 5 daysOur home city
United Kingdom flag LondonUnited Kingdom · Classroom
£2,750per delegate2+ people: £2,200 each
Register
December 2027
13DEC 13 - 17 Dec 2027Mon to Fri · 5 days
Netherlands flag AmsterdamNetherlands · Classroom
£4,250per delegate2+ people: £3,400 each
Register

Questions

Frequently asked questions

How long is the IFRS 16 Lease Accounting course?

The course runs over 5 days of classroom training, usually Monday to Friday.

When is the next IFRS 16 Lease Accounting course?

The next public date is 16 - 20 Nov 2026 in Barcelona. There are 15 upcoming dates in total.

Where is this course held?

Upcoming sessions run in Barcelona, Amsterdam, London, Munich, Paris.

Can I take IFRS 16 Lease Accounting online?

Yes. Every date can also be joined live online in a virtual classroom with the trainer, for £1,050 per participant. Choose "Live online" in the dates table when you register.

How much does the course cost?

Fees start from £2,750 per delegate, depending on the city. Fees include tuition and course materials.

Do participants receive a certificate?

Yes. Delegates who complete the course receive a London Leadership Management Innovation certificate of completion.

Can this course be delivered in-house for our team?

Yes. LLMI can tailor and deliver this course privately for your organisation at your premises or in one of our training cities.

Course information last updated 14 November 2026.

Related

More Accounting and Finance courses

View all

Training a team?

Any course in our catalogue can be delivered privately for your organisation, at your offices or in one of our cities, with content shaped around your goals.

Plan in-house training Speak to an advisor