Master IFRS 16 sale and leaseback accounting: apply IFRS 15 control criteria, measure retained ROU assets, and calculate partial gains on rights transferred.
Master IFRS 16 lessor accounting: finance vs. operating lease classification, net investment valuation, intermediate sublease rules, and case studies.
Master IFRS 16 lease modifications and subsequent measurement. Learn how to account for scope changes, reassessments, revised IBRs, and derecognition gains/losses.
Master how to determine the Incremental Borrowing Rate (IBR) under IFRS 16. Explore the 3-step build-up model and case studies from DHL and IAG.
A comprehensive technical analysis of IFRS 16 Leases, examining the shift from IAS 17 to the single lessee model, balance sheet capitalization of Right-of-Use (ROU) assets, and lease liabilities. Explore its core impacts on EBITDA, leverage ratios, and debt covenants alongside corporate disclosures from Tesco, Deutsche Post DHL, and IAG.