IFRS 16 Leases (Part 2) - Online Training

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  • Title：IFRS 16 Leases (Part 2) - 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：2026/08/25 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 - 2026/08/13 18:00
  • Website：https://events.cpttm.org.mo/seminar/499
  • 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 explores more advanced and practical aspects of IFRS 16, with a focus on complex scenarios and application issues.

    Topics to be covered in this course include:

    • Recap of core concepts from Part 1
    • Variable lease payments, including those linked to indices or performance (e.g. sales-based payments)
    • Low-value asset leases and the application of portfolio approaches
    • Accounting for lease modifications
    • Sublease arrangements
    • Sale-and-leaseback transactions
    • Lessor accounting under IFRS 16

  • 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/499

    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]