MFRS 16 Leases deep dive - PwC's Marketplace

MFRS 16 Leases deep dive

MFRS 16 Leases deep dive

MFRS 16 Leases deep dive

MFRS 16 Leases deep dive

In brief

Reinforces the principles and enhances your understanding of complex application issues and their impact to financial reporting.

Note: pricing is customised, contact us for more information.

1 day                   Classroom/virtual


Target audience

  • Finance directors
  • Tax controllers
  • Senior management
  • Finance and tax managers/executives
  • Financial analysts
  • Regulators, academicians and accountancy students



In this workshop, we aim to provide a clearer understanding (from a lessee’s perspective) that there is more intricacy and complexity to MFRS 16 than just introducing a lease liability and right-of-use asset (“RoU”) to the balance sheet. For lessors, understanding whether MFRS 16 would apply to a contract is critical to a lessor’s business. Gain better insights as we dive into MFRS 16 to examine the details of how it impacts the financial reporting of lessees and lessors.



  • Why is it important for both lessees and lessors to apply the definition of a lease correctly?
  • How should RoU be tested for impairment?
  • Does accounting for sub-leases make sense when both lessor and lessee recognise assets on their respective balance sheets?
  • How should a lease contract be bifurcated when it contains non lease components?
  • When should a lease liability be re-measured?
  • How should the principle in both MFRS 15 and MFRS 16 be applied in a sales and leaseback transaction?
  • How does each transition option impact future P&L?

Professional associations recognising PwC CPE points

  • Malaysian Institute of Accountants (MIA)
  • Malaysian Institute of Certified Public Accountants (MICPA)
  • Association of Chartered Certified Accountants (ACCA)

HRDF claimable

Not applicable


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