CONTEMPORARY APPROACH TO LEASE ACCOUNTING AND TAXATION,  27TH – 28TH AUGUST, 2026

We are pleased to invite you, to a highly interactive programme “Contemporary Approach to Lease Accounting and Tax” covering latest developments and best practices in lease Accounting and Taxation, highlighting the reporting and compliance requirements.

This programme will expose you to best standards in accounting recognition and measurement as well as the latest guidelines on tax implications for leases. It will bring you up-to-date with the industry’s reporting requirements and provide insights on the latest guidance on the applications of IFRS 16 Standard, and other relevant reporting standards that impact the lessor’s business model and market dynamics.

 OUTLINE

• *Accounting for Leases*

* Accounting Environment: Current trends and developments

* Direct Finance Lease Accounting

* Sales Type Lease Accounting

* Operating Lease  Accounting

* Leverage Lease Accounting

* Implications of International Financial Reporting Standard (IFRS 16) and other relevant standards on leasing

• Tax Considerations and Analysis in Leasing

* Overview of current Tax Administration and Fiscal Policies

* The concepts and applications of Capital Allowances, VAT, Capital Gain tax, Withholding Tax etc.

* Analysis of the Nigeria Revenue Service (NRS) guidelines on the taxation of leasing transactions

*  Stamp Duties consideration

* Implication of International Financial Reporting Standard (IFRS 16) and Taxation on Leasing

 *BENEFITS*

* Optimised tax planning and management

* Understand the impact of IFRS 16 on key financial ratios and performance indicators

* Enhanced compliance with relevant accounting standards

 TARGET PARTICIPANTS

Lease Practitioners, Personnel involved in accounting and taxation functions and those interested in Leasing Business.

Date:       27th – 28th August, 2026

Venue:   ELAN Training Centre, 25B Fola Jinadu Crescent, Gbagada Phase I, Lagos

Fee:    Member – N115,500   

            Non-members – N125,500

Time:    9.00am – 4.00pm         

 *FREE TEXTBOOK: LEGAL ASPECTS OF EQUIPMENT LEASING IN NIGERIA*

 *Account details: EQUIPMENT* *LEASING ASSOCIATION OF* *NIGERIA*

 *1007001276* ( *Keystone Bank Limited)*

We look forward to welcoming your participation.

Yours truly

EQUIPMENT LEASING ASSOCIATION OF NIGERIA