IFRS 16 – Leases


  • 3 CPD Hours

The seminar intends to cover in-depth the principles of an exceptionally important IFRS, Leases (IFRS 16).
IFRS 16 is a major change of the way the entities account for leases because it removes the current lessee accounting treatment for operating and finance leases. Instead, the new standard introduces a single lessee accounting model and requires lessees to recognize assets and liabilities for leases with a lease term of more than one year. The seminar intends to provide the participants with a detailed understanding of IFRS16 and a critical evaluation of the principles covered by it.

The seminar includes detail coverage of the IFRS 16. On completion of this seminar participants should be able to: The seminar includes enough coverage of the IFRS 16. On completion of this seminar participants should be able to:
• Identifying a lease
• Have clear understanding of the accounting treatment proposed by IFRS 16 for lessees and lessors
• Differences to current accounting treatment.

Prepares of financial statements, accountants, auditors and professionals involved in the interpretation and review of financial statements.


Margarita Kouloumbri

Margarita Kouloumbri holds the position of the Principal in a private company. She has a BA (Hons) in Accounting and Finance from the University of Lancaster and MSc in Finance from the University of Strathclyde. She is a member of the Institute of Chartered Accountants in England & Wales (ICAEW). Margarita specializes in International Financial Reporting Standards and International Standards on Auditing. Margarita has gained extensive experience in the audit and Taxation of local and international groups of companies operating in various types of industries. She has many years of experience in a Big Four Firm. She is also a senior tutor for the ICAEW and ACCA examinations specializing in Financial Reporting, Accounting, Audit and Financial Management.


  • What is lease contract and how you identify the key components of a lease
  • Identification and measurement criteria
  • Questions and Answers
  • What is new on the accounting treatment for both the lessor and the lessee
  • Recognition of the asset and the liability in the books
  • Questions and Answers

What’s included

  • Pre-Recorded Videos

  • Short Quizzes

  • Seminar notes

  • 24/7 access to our online platform

  • Certificate of Completion