Leasing - IFRS 16 - new approach towards IFRS, taxation and law

Objectives

The main objective of the course is to  familiarize participants with the latest changes to IFRS accounting, tax and legal regulations in the field of leasing. After many months of work and consultation IASB decided to publish an update regarding leasing(according to the plan ofthe first half of 2013). Changes in the existing rules were implemented. affecting key financial indicators for both lessors as well as lessees .

During the first day of training we will disucss the latest proposals for change, an analysis of their impact on the financial position and business implications. At the same time, a comprehensive evaluation of lease contracts is not possible without taking into account the tax and legal aspects. This subject will be addressed during the second day of training.