IFRS 16 Leases Workshop (2-Day) | ASC 842 | FRS 102

IFRS 16 Leases has transformed the way organisations report lease commitments and assess financial performance. The standard now brings most leases onto the balance sheet as right-of-use assets and lease liabilities. As a result, IFRS 16 reshapes EBITDA, leverage ratios, covenants, and overall transparency. Many organisations must therefore re-evaluate operating leases, subleases, and concessionary arrangements. A clear understanding of IFRS 16, ASC 842, and the revised FRS 102 Section 20 Leases is essential for accurate reporting and informed strategic planning. This IFRS 16 Leases Workshop supports organisations in applying these standards with consistency and aligning lease decisions with long-term goals.

This IFRS 16 Leases Training Course delivers updated guidance on recognition, measurement, modifications, and disclosures under IFRS 16 and ASC 842. It also reflects the latest IASB amendments. Participants gain clarity on right-of-use assets, lease liabilities, discount rates, and variable payments. Additionally, courses cover lessee and lessor accounting, incremental borrowing rate determination, short-term lease and low-value asset exemptions, and sublease accounting.

Furthermore, the revised FRS 102 Section 20 Leases, effective for periods beginning 1 January 2026, receives dedicated coverage. The FRC amendments remove the distinction between operating and finance leases for UK and Ireland reporters, aligning Section 20 closely with IFRS 16 while retaining certain simplifications such as the obtainable borrowing rate. Professionals reporting under both frameworks benefit from understanding these differences. In addition, participants review sale and leaseback transactions through real-world examples.

Senior IFRS practitioners deliver all workshops drawing on hands-on implementation experience across complex lease portfolios in multiple industries and sectors. Consequently, these programmes provide proven approaches, technical insight, and effective practices. Browse the courses below and each listing contains full programme details, learning outcomes, dates, and pricing.