IFRS 15 Revenue and IFRS 16 Lease Accounting Course

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 €

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

Showing 21-40 of 75 events
Image Location Dates Duration Mode Price Actions
Manama Manama Week 06, 2027
14 – 18 February 2027
1 Week Onsite €4,700
Athens Athens Week 07, 2027
15 – 19 February 2027
1 Week Onsite €6,700
Barcelona Barcelona Week 08, 2027
22 – 26 February 2027
1 Week Onsite €5,700
Kuala Lumpur Kuala Lumpur Week 09, 2027
1 – 5 March 2027
1 Week Onsite €5,200
Seoul Seoul Week 09, 2027
1 – 5 March 2027
1 Week Onsite €10,000
Langkawi Langkawi Week 09, 2027
7 – 11 March 2027
1 Week Onsite €6,000
Chicago Chicago Week 09, 2027
7 – 11 March 2027
1 Week Onsite €12,000
Cairo Cairo Week 11, 2027
15 – 19 March 2027
1 Week Onsite €4,100
Frankfurt Frankfurt Week 11, 2027
15 – 19 March 2027
1 Week Onsite €5,700
Nairobi Nairobi Week 11, 2027
21 – 25 March 2027
1 Week Onsite €4,500
Jakarta Jakarta Week 12, 2027
22 – 26 March 2027
1 Week Onsite €5,700
Amsterdam Amsterdam Week 14, 2027
5 – 9 April 2027
1 Week Onsite €5,700
Cape town Cape town Week 14, 2027
11 – 15 April 2027
1 Week Onsite €4,500
Milan Milan Week 15, 2027
12 – 16 April 2027
1 Week Onsite €5,700
Zanzibar Zanzibar Week 16, 2027
25 – 29 April 2027
1 Week Onsite €5,500
Baku Baku Week 17, 2027
26 – 30 April 2027
1 Week Onsite €5,000
Manama Manama Week 17, 2027
2 – 6 May 2027
1 Week Onsite €4,700
Kuwait Kuwait Week 17, 2027
2 – 6 May 2027
1 Week Onsite €5,500
Tokyo Tokyo Week 19, 2027
10 – 14 May 2027
1 Week Onsite €10,000
Porto Porto Week 19, 2027
10 – 14 May 2027
1 Week Onsite €5,700

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.

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