Current lease regulations under IAS 17 and newly introduced legislation

You will become acquainted with the impact of the new legislation on the classification and treatment of leases in accordance with 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.


  • Current lease regulation under IAS 17 – operating lease, finance lease.
  • Lease examples under IAS 17.
  • New lease regulations under IFRS 16
  • Classification of lessees and lessors under IFRS 16.
  • Lease examples under IFRS 16 compared to the examples under IAS 17
  • 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 the existing lease regulation under IAS 17,
  • Have a greater insight into newly prepared legislation,

Evaluate risks you may be exposed to in terms of the new legislation. You will thus be able to plan your activities in a manner minimising the administrative burden.


Current lease regulations under IAS 17 and newly introduced legislation

20. 2. 2019 09:00–12:30
KPMG Česká republika, s.r.o., Pobřežní 1a, Praha 8
Course fee: 3 500,- 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 and afternoon 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.