Lease – IFRS 16

About the course:

During the training, we will discuss lease-related issues in detail, including accounting policies, subsequent measurements, and the impact of COVID-19 on this standard. The training will also cover an analysis of the differences between financial and tax accounting and, based on a real case study, examine the changes this standard causes in the assessment of a company’s financial position.

Topics Covered During the Training:

• Classification of finance and operating leases
• Nuances of operating lease accounting
• Recognition of finance leases
• Specific features of finance lease accounting
• Accounting for sale and leaseback transactions
• Review of a real finance lease case study
• Analysis of differences between financial and tax accounting

Your Trainer

Tamar Chkhatarashvili

Managing Partner

Vladimer Bezhashvili

Managing Partner