IFRS 15 Revenue and IFRS 16 Lease Accounting Course

Name: Advanced IFRS 15 Revenue and IFRS 16 Lease Accounting Training Course
Availability: InStock

Apply contract analysis, measurement schedules and reporting controls to revenue and lease transactions.

IFRS 15 Revenue and IFRS 16 Lease Accounting Course

At a glance

Duration: 1 Week
Format: Classroom
Cities: Geneva, Accra, Amsterdam, Dubai, Istanbul, London and more
Next session: 25 – 29 October 2026, Geneva
Average fee: 5,750 €

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Advanced IFRS 15 Revenue and IFRS 16 Lease Accounting Training Course

Overview

Advanced IFRS 15 Revenue and IFRS 16 Lease Accounting Training Course is a one-week course for financial reporting managers, accountants, controllers and auditors who leave with an Integrated Contract Accounting File. Participants analyze customer and lease contracts, build measurement schedules, record entries and prepare disclosure evidence. The course connects revenue judgments and lease-accounting decisions through contract-based cases and control artifacts. Agile Leaders Training Center develops IFRS 15 revenue and IFRS 16 lease accounting capability.

Who Should Attend

Teams responsible for revenue recognition and contract accounting
Functions responsible for lease identification, measurement and reporting
Controllers responsible for close entries and disclosure evidence
Auditors responsible for testing judgments, estimates and controls
Systems teams responsible for contract and lease data integrity

The course assumes participants can prepare journal entries and interpret financial statements, and it leaves out introductory bookkeeping, tax accounting and unrelated IFRS standards.

Departments and Industries

The course supports departments and industries that report customer contracts and leased assets.

Financial reporting, controllership and accounting policy
Internal audit, external audit and financial systems
Technology, telecommunications and professional services
Retail, manufacturing and construction organizations
Transport, real estate and healthcare organizations

Learning Objectives

By the end of this course, participants will be able to:

Apply the IFRS 15 five-step model to customer contracts
Analyze variable consideration and contract modifications
Evaluate whether contracts contain leases under IFRS 16
Build right-of-use asset and lease liability schedules
Prepare journal entries and disclosure evidence
Integrate revenue and lease controls in a contract file

Course Agenda

Day 1: IFRS 15 Contract and Obligation Analysis

IFRS 15 Contract Existence Assessment
Contract Combination and Modification Decision Tree
Performance Obligation Identification Matrix
Distinct Goods and Services Analysis
Revenue Contract Evidence File

Day 2: IFRS 15 Measurement and Recognition

Transaction Price Build Schedule
Variable Consideration Constraint Assessment
Stand-Alone Selling Price Allocation Model
Point-in-Time and Over-Time Recognition Test
Contract Asset and Liability Reconciliation

Day 3: IFRS 16 Lease Identification and Initial Measurement

Identified Asset and Substitution Rights Checklist
Control-of-Use Assessment Matrix
Lease Term and Option Judgment Memo
Lease Payment and Discount Rate Schedule
Right-of-Use Asset Initial Measurement Model

Day 4: IFRS 16 Subsequent Accounting and Reporting

Lease Liability Amortization Schedule
Right-of-Use Asset Depreciation Schedule
Lease Modification and Remeasurement Decision Map
Short-Term and Low-Value Election Register
Lease Disclosure Evidence Checklist

Day 5: Integrated Contract Accounting Practice

Exercise: Analyze a Multi-Element Customer Contract
Exercise: Build a Revenue Allocation Schedule
Exercise: Measure a Property Lease
Exercise: Test a Sale-and-Leaseback Transaction
Capstone Exercise: Integrated Contract Accounting File

Practical Exercises

The course uses suggested activities to turn contract terms into accounting conclusions and traceable evidence.

Suggested activity: identify obligations and allocate price in a technology service contract
Suggested activity: assess lease control and measurement for a transport fleet
Suggested activity: reconcile revenue and lease entries for a reporting close
Suggested activity: assemble judgment memos, schedules and disclosure support

FAQs

Who suits IFRS 15 revenue and IFRS 16 lease accounting training?

Financial reporting managers, accountants, controllers and auditors suit the training. Participants should already prepare journal entries and interpret financial statements.

How does IFRS 15 and IFRS 16 training differ from general IFRS training?

IFRS 15 and IFRS 16 training applies contract analysis, measurement schedules, entries and evidence to revenue and leases. General IFRS training surveys a wider range of standards with less transaction depth.

What is the IFRS 15 five-step revenue model?

The model identifies the customer contract and performance obligations, determines and allocates the transaction price, then recognizes revenue when or as control transfers.

How is an IFRS 16 lease liability measured?

A lease liability starts with the present value of unpaid lease payments using the applicable discount rate, then changes for interest, payments and qualifying remeasurements.

How do IFRS 15 and IFRS 16 interact in sale-and-leaseback accounting?

IFRS 15 determines whether the asset transfer qualifies as a sale, while IFRS 16 governs measurement of the retained right of use and leaseback accounting.

Conclusion

Participants take back an Integrated Contract Accounting File containing assessment memos, revenue models, lease schedules, entries and disclosure evidence. The file changes fragmented contract reviews into a traceable reporting process. It helps accounting and audit teams resolve judgments, reconcile balances and support financial statement conclusions.

credits: 5 credit per day

Course Mode: full-time

Provider: Agile Leaders Training Center

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Showing 1-20 of 75 events

Location	Dates	Duration	Mode	Price
Geneva	Week 43, 2026 25 – 29 October 2026	1 Week	Onsite	€6,200
Accra	Week 44, 2026 1 – 5 November 2026	1 Week	Onsite	€4,100
Amsterdam	Week 45, 2026 2 – 6 November 2026	1 Week	Onsite	€5,700
Dubai	Week 46, 2026 9 – 13 November 2026	1 Week	Onsite	€4,500
Istanbul	Week 47, 2026 16 – 20 November 2026	1 Week	Onsite	€4,500
London	Week 48, 2026 23 – 27 November 2026	1 Week	Onsite	€5,700
Abu Dhabi	Week 48, 2026 23 – 27 November 2026	1 Week	Onsite	€4,700
Vienna	Week 49, 2026 30 November – 4 December 2026	1 Week	Onsite	€5,700
Barcelona	Week 52, 2026 21 – 25 December 2026	1 Week	Onsite	€5,700
Berlin	Week 52, 2026 21 – 25 December 2026	1 Week	Onsite	€5,700
Montreux	Week 53, 2026 28 December 2026 – 1 January 2027	1 Week	Onsite	€7,500
Marbella	Week 53, 2027 3 – 7 January 2027	1 Week	Onsite	€5,700
Paris	Week 01, 2027 4 – 8 January 2027	1 Week	Onsite	€5,700
Johannesburg	Week 01, 2027 10 – 14 January 2027	1 Week	Onsite	€4,500
Rome	Week 02, 2027 11 – 15 January 2027	1 Week	Onsite	€5,700
London	Week 03, 2027 18 – 22 January 2027	1 Week	Onsite	€5,700
Bangkok	Week 03, 2027 24 – 28 January 2027	1 Week	Onsite	€6,000
Milan	Week 05, 2027 1 – 5 February 2027	1 Week	Onsite	€5,700
Dubai	Week 06, 2027 8 – 12 February 2027	1 Week	Onsite	€4,500
Abu Dhabi	Week 06, 2027 8 – 12 February 2027	1 Week	Onsite	€4,700

Frequently asked questions

What does this course cover?

OverviewAdvanced IFRS 15 Revenue and IFRS 16 Lease Accounting Training Course is a one-week course for financial reporting managers, accountants, controllers and auditors who leave with an Integrated Contract Accounting File. Participants analyze customer and lease contracts, build measurement schedules, record entries and prepare disclosure evidence. The…

Are training dates available?

Yes. Available dates and destinations are listed in the course dates section on this page.

How can I register?

Choose an available date on this page and complete the registration form, or send a programme enquiry.

Can I download the course brochure?

Yes. Use the brochure download link provided on this page.

IFRS 15 Revenue and IFRS 16 Lease Accounting Course