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Live Webinar | ACCA

Lease accounting for small companies

Gain the confidence to tackle complex lease accounting issues through practical examples, helping you apply the requirements accurately and consistently in your organisation.

Overview

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As lease accounting requirements continue to evolve, it is important that practitioners can confidently advise clients on applying the standard in practice. This webinar builds on the fundamental principles of lessee accounting, using practical case studies to explore common issues and areas requiring professional judgement.

Designed for members in practice advising small companies, the session will revisit the definition of a lease and distinguish leases from service contracts before examining key topics including lease term assessments, rent reviews, separating contract components, lease incentives, leasehold improvements, sale and leaseback transactions, and transition to the standard. Through real-world examples, you'll gain practical insights to help clients navigate lease accounting with confidence.

Key features:

·       A reminder about the definition of a lease and how lease accounting differs from service contract accounting

·       Case study involving options to extend and rent reviews

·       Separating components of a contract

·       Case studies on accounting for lease incentives

·       Case studies on accounting for leasehold improvements

·       An overview of the accounting choice for a sale and leaseback transaction

·       Transition case studies

Guy Loveday

Guy is a partner in the Professional Training Partnership and a director of PTP limited. He is a member of the lecturing panels for the Institute of Chartered Accountants in England and Wales and the Chartered Association of Certified Accountants. He specialises in Auditing and Financial Reporting updates (new UK GAAP, IFRS and US GAAP) for accountants in practice and in industry, and in finance courses for members of the wider financial community. He also provides a consultancy service to assist companies in preparing their annual financial statements and performs desk top reviews of published accounts for all sizes and types of company. Guy makes occasional television appearances and co-presents Accounting TV, a quarterly on-line programme, with Giles Mooney. Guy was a founder member of the Lou Reed fan club, set up in 1971, has contributed to books about Lou Reed and met him on several occasions.

The webinar handout material will be available on the webinar platform when you log in to view, 15 minutes before the live webinar start.

Pricing and booking information

Price

Price (excluding VAT) 70 GBP

Location

United Kingdom

Date & time

02 December 2026, 09:30 - 12:30 GMT

Enquiries

Email enquiries UKCL@accaglobal.com

Book on ACCA

Course provider

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