IFRS 16 Leases (Part 1) - Online Training

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  • Title：IFRS 16 Leases (Part 1) - Online Training
  • Organizer：Professional Committee of Accountants
  • Co-organizing Unit(s)：The Macau Productivity & Technology Transfer Center (CPTTM) , The Association of Chartered Certified Accountants (ACCA)
  • Fee(s)：Free
  • Date & Time：2026/07/28 19:00 - 20:30
  • Venue：Online training (Distance learning at home for participants and distance teaching by Instructor)
  • No. of Seats：400人
  • Status：Not opened
  • Reg. period：2026/07/10 09:00 - 2026/07/21 18:00
  • Website：https://events.cpttm.org.mo/seminar/498
  • Target Participants：Certified Accountants who registered at Professional Committee of Accountants and accounting practitioners
  • Introduction

    IFRS 16 introduces a fundamental shift in lease accounting by requiring lessees to recognise most leases on the statement of financial position, significantly enhancing transparency and comparability.

    This course provides a structured introduction to the core principles of IFRS 16, focusing on the key concepts and practical considerations for lessees.

    Topics to be covered in this course include:

    • Overview and scope of IFRS 16
    • Identification of leases and separation of lease and non-lease components
    • The lessee accounting model
    • Determination of the incremental borrowing rate
    • Accounting for rental deposits and determination of lease term
    • Recognition exemptions (short-term and low-value leases)
    • Impairment considerations and financial statement impact

  • Registration Method

    Registration procedure : 1.Register , 2.Review and Approval. Admitted participants will receive a notification e-mail.

    Register Online：

    https://events.cpttm.org.mo/seminar/498

    Priority consideration is given to certified accountants registered at Professional Committee of Accountants.   

  • Notes

    • Upon acceptance the enrollment, it is non-transferable. Organizer reserve the rights to cancel the training and amend the terms and conditions.
    • Participants who have completed 1.5 course hours will receive an digital certificate of attendance issued jointly by CPC, ACCA and CPTTM. Participants who log in the online platform 15 minutes after coursecommencement (19:15) or those who log off the online platform before course conclusion (20:30) are perceived as absent and will not be issued a certificate of attendance.
    • For inquiry(CPC)：Tel：8599 5344 ; E-mail：[email protected]