IFRS 16 leases webinar materials
The materials from this session, to work through at your own pace.
How IFRS 16 changes the financial statements
IFRS 16 Leases changed the way analysts read financial statements. Lease costs that once sat above EBITDA now fall into depreciation expense, while the leased asset sits on the balance sheet. In some cases that changes ratios a great deal.
Analysts now find it hard to tell figures prepared before IFRS 16 from figures prepared after it, and finding comparable information takes longer. Whichever basis you use to review a project or a company, knowing how to model leases lets you analyse it with confidence.
This recorded webinar shows how to present leases in a financial model: calculating the lease liability and the right of use (ROU) asset, and making the adjustments to the P&L.
What you will learn
The new lease accounting
The main changes to how lessees account for leases under IFRS 16.
Leases in the model
How to build the standard into a financial model, including its effect on the three financial statements.
The effect on ratios
How lease accounting changes the financial ratios used in decision making.