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Tax Accounting for Leases and Finance Arrangements under IFRS 16

The lease accounting standard puts most leases on the balance sheet, which creates differences between the accounting and tax treatment. Finance teams must reconcile these and compute the deferred tax that arises. This course bridges the accounting and tax views of leases.

What you will be able to do

  • Summarise the accounting treatment of leases on balance sheet
  • Contrast the tax treatment of lease payments
  • Identify the temporary differences leases create
  • Compute deferred tax on right of use assets and liabilities
  • Present lease tax effects in the financial statements

Course outline

  1. 01Lease accounting on balance sheet in brief
  2. 02Tax treatment of operating and finance leases
  3. 03Temporary differences from leases
  4. 04Deferred tax computation
  5. 05Interaction with capital allowances
  6. 06Disclosure and presentation
  7. 07Worked examples across lease types

Who should attend

Financial accountants, tax accountants, auditors and reporting staff who prepare or review accounts that contain significant lease arrangements.

Dates, venues and fees

DatesVenueDaysFeeCalendar
17 to 18 Aug 2026Kigali2US$1,100
24 to 25 Aug 2026Nairobi2US$1,100
31 Aug to 1 Sep 2026Durban2R10,000
7 to 8 Sep 2026Johannesburg2R10,000
21 to 22 Sep 2026Mauritius2US$1,100
28 to 29 Sep 2026Dubai2US$1,100
5 to 6 Oct 2026Lagos2US$1,100
12 to 13 Oct 2026Harare2US$1,100
19 to 20 Oct 2026Kampala2US$1,100
26 to 27 Oct 2026Dar es Salaam2US$1,100
2 to 3 Nov 2026Pretoria2R10,000
9 to 10 Nov 2026Cape Town2R10,000
23 to 24 Nov 2026Online2US$900
30 Nov to 1 Dec 2026Mozambique2US$1,100
7 to 8 Dec 2026Cairo2US$1,100
14 to 15 Dec 2026Accra2US$1,100
21 to 22 Dec 2026Lusaka2US$1,100

Fees are per delegate. South African venues are priced in rand; other locations and online in US dollars. Fees exclude 15% VAT where applicable. Group bookings of three or more delegates from the same organisation qualify for a reduced rate; contact us for a quotation.

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