{"product_id":"ifrs-ifrs-16-leases-lessee","title":"IFRS - IFRS 16 - Lessee","description":"\u003cp data-end=\"2577\" data-start=\"2570\"\u003e\u003cstrong\u003eCPD hours:  1\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-end=\"2577\" data-start=\"2570\"\u003e\u003cspan\u003eIFRS 16 replaces IAS 17 and introduces a single lessee accounting model. Lessees recognise right-of-use assets and lease liabilities for most leases, providing greater transparency about lease obligations. Lessors continue to classify leases as operating or finance.\u003c\/span\u003e\u003c\/p\u003e\n\u003chr\u003e\n\u003ch3 class=\"MsoNormal\"\u003eImportant information\u003c\/h3\u003e\n\u003cul type=\"disc\" id=\"yui_3_18_1_1_1762344384014_48\"\u003e\n\u003cli class=\"MsoNormal\"\u003eCertificates will be issued on the date of successful completion of the assessment and will reflect that date.\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eCourse access is valid for 12 months, after which the course will close.\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003eNo updates will be made to the course during the 12-month access period. If updates become available, they will be released in a new course available for purchase on our website.\u003c\/li\u003e\n\u003cli class=\"MsoNormal\" id=\"yui_3_18_1_1_1762344384014_47\"\u003eFor Altimax\u003cspan\u003e \u003c\/span\u003e\u003ca href=\"https:\/\/cdn.shopify.com\/s\/files\/1\/0762\/8462\/5115\/files\/Terms_and_Conditions_-_Shopify_16_09_2025.pdf?v=1758036085\" rel=\"noopener\" target=\"_blank\"\u003eterms and conditions\u003c\/a\u003e, please refer to our \u003ca href=\"http:\/\/www.altimax.co.za\/\" rel=\"noopener\" target=\"_blank\"\u003ewebsite\u003c\/a\u003e.\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Altimax","offers":[{"title":"Individual purchase","offer_id":48036884414683,"sku":"1","price":145.0,"currency_code":"ZAR","in_stock":true},{"title":"Group purchase","offer_id":48036884447451,"sku":"group","price":145.0,"currency_code":"ZAR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0762\/8462\/5115\/files\/41_fc278af8-376e-43f9-97e3-d7d0ad0d811e.png?v=1767870360","url":"https:\/\/shop.altimax.co.za\/products\/ifrs-ifrs-16-leases-lessee","provider":"Altimax","version":"1.0","type":"link"}