IFRS 16 – vykazování nájemních smluv dle IFRS – základy

You will become acquainted with the impact of the new standard on accounting for leases under IFRS. You will be able to better plan your strategic decisions relating to the purchase or lease of non-current assets.

Who are the intended participants?

  • CFOs.
  • Accountants and managers responsible for decisions on the acquisition of non-current assets.


  • New lease regulation under IFRS 16.
  • Current lease regulation under IAS 17 (operating lease, finance lease) – what remains in effect?
  • Accounting by lessees and lessors under IFRS 16.
  • Examples of requirements under IFRS 16 compared to IAS 17.
  • Reporting – what has to be disclosed?
  • Practical aspects of the new legislation – how to alleviate the administrative burden.


After the completion of the course, you will be able to:

  • Better understand lease regulation under IFRS 16, and the changes and requirements under the new rules.
  • Evaluate risks you may be exposed to under the new standard.

You will thus be able to plan your activities in a manner minimising the administrative burden.


IFRS 16 – vykazování nájemních smluv dle IFRS – základy

13. 10. 2022 09:00–12:30
KPMG Česká republika, s.r.o., Pobřežní 1a, Praha 8
Course fee: 3 800,- CZK ex. VAT
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For attending this training course, you are eligible to gain 4 of CPD points.

The fee includes training materials and morning refreshments. The training will be conducted in Czech. Members of the Czech Institute of Internal Auditors (ČIIA) are entitled to a 10% discount off the training fee.

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