Accounting and assurance standards – Lease

Length: 3 h 30

New training for 2023-2024


Private companies and not-for-profit organizations use leases for the temporary use of equipment or premises, or to finance the acquisition of property, plant and equipment.

Depending on whether the entity is the lessee or the lessor, Section 3065 Leases, governs the recognition and measurement of leases.

This course covers the different criteria and conditions for accounting for leases, from both the lessee’s and lessor’s point of view.


Identify, understand and apply new accounting rules in financial reporting

  • Lessee:
    • For operating leases
    • For capital leases
  • Lessor:
    • For operating leases
    • For financing leases
    • For sales-type leases
  • Sale-leaseback transaction
  • Leases involving land and buildings
  • Accounting for incentives and freebies
  • Initial direct costs
  • Classification in the financial statements
  • Rent concession occurred as a direct consequence of the COVID-19 pandemic
  • Financial statement disclosures
    • Different models of notes
  • Documentation for review engagement files and audit files

Last but not least

  • Presentation of the changes made to Paradigme Questionnaires
  • Practical examples:
    • Example figures for each type of lease
      • Lessee
      • Lessor
      • Sale-leaseback transaction
    • Examples of calculation of implicit lease interest rate versus marginal interest rate
    • Examples of discounting minimum lease payments
    • Illustrate the various criteria provided in the decision tree
    • Examples of notes to the financial statements
  • Discussion with participants


Please contact André Mignault at 514-686-7341 to schedule your training.

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