IFRS 16 Leasing: training for accountants and financial managers (course delivered in Russian).

 📘 Training Program: IFRS 16 “Leasing”

 🎯 Course Objectives

• Master the key requirements of IFRS 16;
• Correctly recognize leases in financial statements;
• Work through practical Excel examples;
• Identify risk areas tested by auditors.

 📌 Course Structure

 🔹 Session 1: IFRS 16 – Why it changes the rules

• Transition from IAS 17 to IFRS 16;
• Definition of a lease and the 3-question test.

 🔹 Session 2: Lessee – from shadows to balance sheet

• Right-of-Use asset and lease liability;
• Determining lease term and payments;
• Discount rate (IBR vs IR);
• Excel exercise: depreciation & interest.

 🔹 Session 3: Lessor and cash flows

• Lease classification;
• Special cases: concessions, modifications, sale & leaseback;
• Excel example: remeasurement of liability;
• Impact on cash flows and EBITDA.

 🔹 Session 4: Transition + role play

• Transition options (full / modified retrospective);
• Excel simulation;
• CFO (defense) vs Auditor (critique);
• Top 5 mistakes + implementation checklist.

 ✅ Outcome for participants

• Clear understanding of IFRS 16;
• Practical Excel skills;
• Implementation checklist;
• Confidence when working with auditors.