IFRS 16 Leases: Lessor (On-Demand - CPA PRO)
Overview
Participants will focus on IFRS 16 lessor accounting, including classification, recognition and measurement, lease modifications, presentation, and disclosure—plus interactions with IFRS 9 and IFRS 15 where relevant. Participants will apply concepts to practical scenarios such as subleases, land and building arrangements, and sale-and-leaseback transactions to strengthen compliance and communication with stakeholders.
Access expires 180 days from purchase date |
Applicable for
Learning Objectives
By the end of this course, participants should be able to:
- Describe the requirements of the lease standard IFRS 16 for lessors
- Describe sale and leaseback transactions
- List relevant resources (with links)
Content
Topics include:
- Lease accounting from the lessor perspective
- Sale-and-leaseback transactions: lessor accounting
- Resources
Course Content Created: September 2023
Course Content Updated: April 2026
The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.Presenter
Elizabeth J. Farrell, FCPA, FCAAbout This Product
On-Demand Courses by CPA PRO are either video recordings from live seminars, or video recordings produced specifically for the on-demand audience. Slides and any corresponding handout materials are included where available.On-demand courses are eligible for verifiable CPD hours upon successful completion, and a certificate will be made available for download for your records.
Note that some courses comprise both formal instruction and self-directed exercises. In such cases, participants must complete both components to claim full CPD hours, or must reduce their reported CPD hours accordingly.
Please note that not all on-demand courses include downloadable materials such as course notes or slides.
How to get started
After completing your purchase, go to mylms.bccpa.ca. Log in using your CPABC Online Services credentials. Click Go to Your Courses and Materials to access your Learning Center. Select your course title to begin.
Course Dates & Registration
- 1.5
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 2
- Credits
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.
IFRS 16 Leases: Lessor (On-Demand - CPA PRO)
- 1.5
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 2
- Credits
Overview
Participants will focus on IFRS 16 lessor accounting, including classification, recognition and measurement, lease modifications, presentation, and disclosure—plus interactions with IFRS 9 and IFRS 15 where relevant. Participants will apply concepts to practical scenarios such as subleases, land and building arrangements, and sale-and-leaseback transactions to strengthen compliance and communication with stakeholders.
Access expires 180 days from purchase date |
Applicable for
Learning Objectives
By the end of this course, participants should be able to:
- Describe the requirements of the lease standard IFRS 16 for lessors
- Describe sale and leaseback transactions
- List relevant resources (with links)
Content
Topics include:
- Lease accounting from the lessor perspective
- Sale-and-leaseback transactions: lessor accounting
- Resources
Course Content Created: September 2023
Course Content Updated: April 2026
The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.Presenter
Elizabeth J. Farrell, FCPA, FCAAbout This Product
On-Demand Courses by CPA PRO are either video recordings from live seminars, or video recordings produced specifically for the on-demand audience. Slides and any corresponding handout materials are included where available.On-demand courses are eligible for verifiable CPD hours upon successful completion, and a certificate will be made available for download for your records.
Note that some courses comprise both formal instruction and self-directed exercises. In such cases, participants must complete both components to claim full CPD hours, or must reduce their reported CPD hours accordingly.
Please note that not all on-demand courses include downloadable materials such as course notes or slides.
How to get started
After completing your purchase, go to mylms.bccpa.ca. Log in using your CPABC Online Services credentials. Click Go to Your Courses and Materials to access your Learning Center. Select your course title to begin.
Course Dates & Registration
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.