IFRS 16 Leases: External resources

CPA Canada has compiled an inventory of useful external resources to help you understand and apply IFRS 16 Leases.

IFRS 16 Leases sets out the principles for the recognition, measurement, presentation and disclosure of leases.

We have compiled an inventory of external resources to help you better understand and apply IFRS 16 Leases.

These resources were created by external organizations and were not reviewed, developed or approved by Chartered Professional Accountants of Canada (CPA Canada). CPA Canada accepts no responsibility or liability that might occur directly or indirectly as a consequence of the use, application or reliance on these resources.

Comprehensive guides

Industry Guides

IFRS 16: Leases

IFRS – Leases

IFRS in Practice: IFRS 16 Leases
(2019 | BDO)

Applying IFRS 16 – A Closer Look at the New Leases Standard
(December 2018 | EY)

IFRS 16 Leases
(February 2017 | MNP)

Leases – A Guide to IFRS 16
(August 2016 | Deloitte)

First Impressions: IFRS 16 Leases
(January 2016 | KPMG)


IFRS at a Glance – IFRS 16 Leases
(February 2016 | BDO)

Leases Make Their Way onto the Balance Sheet
(February 2016 | EY)

IASB Issues IFRS – Leases
(January 2016 | Deloitte)

IASB Issues New Leases Standard
(January 2016 | EY)

Other documents

New leases standard –Introducing IFRS 16

IASB IFRS 16 Leases – Supporting Implementation

Leases One Year On – Putting IFRS 16 into Practice
(January 2017 | IASB)

Leases Transition Options
(November 2016 | KPMG)

Currency of Leases Contracts Could Create Profit or Loss Volatility
(October 2016 | PwC)

Financial Reporting Alert: IFRS 16 Leases
(March 2016 | CPA Canada)

Effects Analysis: IFRS 16 Leases
(January 2016 | IASB)

Fact Sheet: IFRS 16 Leases
(January 2016 | IASB)

IASB Project page: IFRS 16 Leases


Lease Term Q&A with Board Member Darrel Scott
(October 2017 | IASB)

Overview of the New IFRS 16 Leases
(February 2017 | BDO)

IFRS 16: Oil and gas considerations with the new lease standard
(November 2016 | CPA Canada)

Applying IFRS – New IASB leases standard – Mining and Metals
(October 2016 | EY)

Accounting for leases is changing. Are you ready?
(February 2016 | CPA Canada)