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

📘 IFRS 16 Leasing – Hidden Liabilities Transforming Financial Reporting

Target audience: accountants, financial managers, auditors

 📌 Course Structure

Session 1: IFRS 16 – Why It Changes the Rules of the Game

• Transition story from IAS 17 to IFRS 16

• Definition of a lease and the 3-question test

Session 2: Lessee Accounting – From the Shadows to the Balance Sheet

• Initial recognition: Right-of-Use (ROU) asset and lease liability

• Determining lease term and payments

• Discount rate (IBR vs IR)

• Excel workshop: calculate depreciation and interest for the first 3 years

Session 3: Lessor, Modifications & Cash Flow

• Lease classification: finance vs operating leases

• Special cases: concessions, contract modifications, sale & leaseback

• Excel example: remeasurement of debt under new terms

• Impact on cash flows and EBITDA

Session 4: Transition + CFO vs Auditor Role Play

• Transition options (full retrospective vs modified retrospective)

• Excel simulation of a lease portfolio transition

• Online role play: CFO (defense) vs Auditor (critique)

• Top 5 mistakes + implementation checklist

✅ Outcome:

• Clear understanding of IFRS 16

• Practical Excel examples

• Ready-to-use checklist

• Awareness of key risk areas for auditors

Time: September 09, 2025, 12:00 – 14:00