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IFRS 16 - Leases
What is new in the standard?
14 June 2018, 8:30AM - 12:30PM, CET
What is new in the standard?
All leased assets that are used for the business with lease period over 1 year will be capitalized on balance sheet, that will increase firm's assets and liabilities. Introduction of dividing line between leases of assets that will be on balance sheet and service contracts that will remain off balance sheet. More companies will have the same assets on balance sheet, because the lessor and lessee have inconsistent accounting frameworks for leases.
New requirements are effective from 1 January 2019.
What do we offer?
Explanation of new IFRS16 principles using illustrative examples. It covers:
- Lease definition (including identification of services contract or lease of asset)
- Lessee accounting
- Lessor accounting
- Other leased topics
- Transition options
- Disclosures
Explanation of the impact of standard on the financial statements by using illustrative examples.
Contacts
-
Director, Head of KPMG Business Institute
Contact
Connect with us
- Find office locations kpmg.findOfficeLocations
- Email us kpmg.emailUs
- Social media @ KPMG kpmg.socialMedia
Want to do business with KPMG?
Participant fee
165 EUR excl. VAT
Language
Slovak
Lecturer
Martin Borský, director
Participant fee includes
Study materials, refreshments and beverages
Registration
until 7 June 2018
Kristína Jarošová
kristinajarosova@kpmg.sk