HKFRS 16 Leases - Webinar 2026

This workshop provides you with a detailed overview of lease accounting treatment under HKFRS 16 Leases, including the accounting treatment from both a lessees and lessors perspective, as well as sales and leaseback transactions.

The session aims to enhance your understanding of HKFRS 16 through practical examples and illustrations, enabling you to apply the standard effectively in real-world scenarios.

Key topics covered:

• Objective and scope of HKFRS 16
• Recognition exemptions
• Accounting for leases in the books of a lessee
• Lease modifications for a lessee
• Accounting for leases in the books of a lessor
• Sales and leaseback transactions
• Key disclosure requirements

Trainer:

Polly Lo
CPA, MFA and Lecturer at Kaplan Financial

Polly is a CPA with several years' auditing work experience at one of the Big 4 firms in Hong Kong. She is experienced in providing external audit assurance services to Hong Kong listed companies in the retail, manufacturing, and telecommunications business sectors.

She also has extensive experience delivering professional examination training sessions such as CPA Australia Ethics and Governance, Advanced Audit and Assurance and Financial Reporting of other professional examination bodies to the public and being a lecturer at Kaplan Financial.