IFRS 16 Leases online course


The IASB has issued the new leases standard, IFRS 16 which came into effect on 1 January 2019. Virtually every company uses rentals or leasing as a means to obtain access to assets and will, therefore, be affected by the new standard.

The new requirements eliminate nearly all off-balance sheet accounting for leases and redefine many commonly used financial metrics such as the gearing ratio and EBITDA. This will increase comparability, but may also affect covenants, credit ratings, and borrowing costs.

The new standard may affect lessor’s business models, as lease needs and behaviours of lessees may change, and may also accelerate existing market developments in leasing such as an increased focus on services rather than physical assets.

These changes will also require significantly more data around their leases than before, which may have a far-reaching impact on lessee’s business processes, systems and controls.

Price: £35 + VAT

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What you will gain

Get an understanding of the key requirements of the new leases standard IFRS 16 and the issues associated with implementing the standard.

Course content

By the end of this course, you will have a greater understanding of:

  • the current treatment of IAS 17
  • the problems of IAS 17
  • the key requirements of IFRS 16
  • the issues associated with implementing IFRS 16


BPP | Tel: 0330 060 3303 | Email: ldicas@bpp.com


  • Audit and Assurance
  • Online learning

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