Skip to content

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.

Ready to book? Secure your place on this programme.

Register for this course

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

DatesVenueDaysFeeCalendarRegister
26 to 27 Oct 2026Johannesburg2R10,000Register
27 to 28 Oct 2026Cape Town2R10,000Register
28 to 29 Oct 2026Durban2R10,000Register
29 to 30 Oct 2026Pretoria2R10,000Register
2 to 3 Nov 2026Windhoek2US$1,100Register
3 to 4 Nov 2026Gaborone2US$1,100Register
4 to 5 Nov 2026Maseru2US$1,100Register
5 to 6 Nov 2026Mbabane2US$1,100Register
9 to 10 Nov 2026Lusaka2US$1,100Register
10 to 11 Nov 2026Harare2US$1,100Register
11 to 12 Nov 2026Lilongwe2US$1,100Register
12 to 13 Nov 2026Blantyre2US$1,100Register
16 to 17 Nov 2026Mozambique2US$1,100Register
17 to 18 Nov 2026Nairobi2US$1,100Register
18 to 19 Nov 2026Dar es Salaam2US$1,100Register
19 to 20 Nov 2026Kigali2US$1,100Register
23 to 24 Nov 2026Kampala2US$1,100Register
24 to 25 Nov 2026Accra2US$1,100Register
25 to 26 Nov 2026Lagos2US$1,100Register
26 to 27 Nov 2026Cairo2US$1,100Register
30 Nov to 1 Dec 2026Mauritius2US$1,100Register
1 to 2 Dec 2026Dubai2US$1,100Register
2 to 3 Dec 2026Online2US$900Register

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.

Related courses in Tax, Treasury and Banking

Tax, Treasury and Banking

Value Added Tax Compliance and Control

Most assessments arise from ordinary administration: input tax claimed without a valid tax invoice, output tax missed on a disposal...

Next session
29 Sep to 1 Oct 2026
Venue
Harare
3 day programme
FromR13,000
Tax, Treasury and Banking

Payroll Taxes and Employees Tax Administration

Payroll sits where employment law, benefits and tax collection meet, and errors repeat every month until someone finds them.

Next session
29 to 30 Sep 2026
Venue
Dubai
2 day programme
FromR10,000
Tax, Treasury and Banking

Corporate Income Tax Fundamentals

Accounting profit and taxable income are rarely the same number, and the difference has to be explained line by line.

Next session
29 Sep to 1 Oct 2026
Venue
Mbabane
3 day programme
FromR13,000
See all Tax, Treasury and Banking courses