This webinar recording on IFRS 16 will delve into the details of the fundamental changes to lease accounting brought about through IFRS 16.

  • Webinar recording
    IFRS 16 - Leases
    Webinar recording
    • 517.50 NZD incl. GST


Our webinars are an easy and convenient way to meet your IFRS training requirements. Our 4 hour webinar is split into two webinars, each for two hours, on consecutive days.

The following are some of the areas that will be covered in the IFRS 16 webinar: 

  • The impact on balance sheets, leverage ratios, and capital ratios.
  • The change to both the expense character and recognition pattern when compared to IAS 17.
  • The effect on commonly used financial metrics such as gearing ratio, current ratio, asset turnover, EBIT, operating profit and net income, etc.
  • Possible impact on the areas such as finance and accounting, IT, procurement, tax, treasury, legal, operations and corporate real estate, etc.
  • The practical implications and transition guidance.

Learning Outcomes

Upon satisfactory completion of this activity delegates will be able to: 

  • Explain the fundamental requirements of IFRS 16 including key changes from IAS 17.
  • Identify the common challenges and pitfalls when applying the requirements of IFRS 16.
  • Explore the frequently asked questions raised by companies and auditors regarding implementation to date.
  • Explain key disclosure and transition requirements.
  • Use the information presented as a framework to developing project plans for implementation and to ensure a robust governance process is in place.
  • Use relevant case studies and scenarios to understand how the requirements should be applied and how it is likely to affect you.
  • Identify commercial arrangements in interpreting criteria such ‘definition of a lease’, ‘identified asset’ and ‘lease term’ and the impact on accounting outcomes.
  • Identify the risks in a lease portfolio, areas of potential cost savings and lease portfolio optimisation.


Benefit from detailed case studies, practical insights and frequently asked questions on implementation issues around IFRS 16, which should enable you to effectively implement the new requirements.

Continuing Professional Development

4 hours 


$450.00 plus GST


Stephen Hogg

Stephen specialises in IFRS and is recognised as one of NZ’s leading technical accounting practitioners. Stephen’s specialism in IFRS enables him to bring deep technical knowledge and extensive practical experience. He is familiar with current trends and developments ensuring clients always receive the best advice.
Stephen provides IFRS advice to PwC engagement teams and to a large range of clients, where he is the primary accounting advisor. He has also provided one-off IFRS advice to numerous leading organisations. Stephen presents externally on IFRS and other technical accounting issues and is involved in PwC’s internal training programmes.

Prior to joining the Accounting Consulting Services team in 2004 Stephen had spent 10 years working in assurance including 5 years of experience in Canada and the UK primarily servicing clients in the investment management industry.

Alexandra Laktionova

Alexandra ('Sasha') Laktionova (ACCA) is a Senior Manager within PwC’s Accounting Advisory Services team in Auckland. She provides IFRS advice to PwC engagement teams and to a large range of clients with a particular focus on leasing and financial instruments. Sasha also delivers external presentations on IFRS topics as well as being involved in PwC’s internal training programmes.
Prior to joining the Accounting Consulting Services team Sasha spent 8 years working in assurance primarily servicing clients in the manufacturing, energy and mining industries

Similar courses

05 Nov Local Government Tax Update 2019
14 May Accounting for the Non-Accountant course
Webinar recording IFRS 15 - Revenue from Contracts with Customers
Webinar recording Accounting in the digital age - moving to the cloud