Detail kurzu

IFRS – Newly Issued Standards – IFRS 15 Revenue from Contracts with Customers and IFRS 16 Leases

1. VOX a.s.

Popis kurzu

You will be able to apply the requirements of IFRS 15 and 16 in practice, you will understand the linkages between both standards and the impact of new standards in the financial statements.

Obsah kurzu

IFRS 15 – Revenue from Contracts with Customers:

  • Reasons for issuing IFRS 15, comparison with IAS 11 Construction Contracts and IAS 18 Revenue,
  • Revenue recognition – five steps,
  • Identifying the contract with a customer,
  • Identifying the performance obligation,
  • Determining the transaction price,
  • Alocation the transaction price,
  • Revenue recognition when a performance obligation is satisfied.

IFRS 16 – Leases:

  • Reasons for issuing IFRS 16, comparison with IAS 17 Leases,
  • Identifying a lease,
  • Lease term,
  • Lessee accounting – recognition and measurement (initial and subsequent), presentation in financial statements, lease modifications,
  • Lessor accounting – classification of leases, finance leases, operating leases.

Cieľová skupina

Participants are looking for the course which will give them overview of changes in the IFRS – in particular the new IFRS 15 – Proceeds from contracts with customers and 16 – Leases.

Poznámka k cene

kód: 1708170 - 2 790 Kč + DPH Základní cena, kód: 170817A - 5 301 Kč + DPH cena pro 2 účastníky z jedné společnosti na jednom kurzu, kód: 170817B - 7 533 Kč + DPH cena pro 3 účastníky z jedné společnosti na jednom kurzu, kód: 170817C - 9 486 Kč + DPH

Kontaktná osoba

Jana Pružinová
+420 226 539 670
vox@vox-kurzy.cz

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