Presentation of the main particularities related to the application of IFRS 16 'Leases' and IFRS 15 'Revenue from Contracts with Customers'

Bucharest 19 February 2019

Trainer: Marian Sacarin


From 1 January 2019, entities which use International Financial Reporting Standards (IFRS) for financial reporting are required to apply IFRS 16 for the accounting of leases. This standard brings major changes to the lessee. Also, IFRS 16 is broadly related to IFRS 15, because in some situations it has to be considered whether a transaction is a sale, a financing operation or a transaction involving a lease.
Participants to this course will gain knowledge related to:
-recognition and measurement of the assets and liabilities generated by the lease contract to the lessee;
-classification and accounting of contract lease to the lessor;
-particularities of recognition and measurement of revenues from contracts with clients.

Target group

Persons who are or will be required to apply International Financial Reporting Standards for financial reporting.

Course objectives

The main objective of this course is to present the main aspects related to the accounting of lease contracts and revenues from contracts with clients.


During the course there are discussed the following topics:
-The identification of a lease by the lessee;
-Accounting of a lease by the lessee;
-Classification of lease by the lessor;
-Accounting of a lease by the lessor;
-Particularities related to the sublease and leaseback agreements.
-Criteria of revenues recognition.


Lecturer with practical and teaching experience in financial reporting according to International Financial Reporting Standards.

Duration / Period

Durata cursul este de 10ore (cursl va fi finalizat cu certificat de participare).

 25.02.2019 ora 14.00-19.00

 26.02.2019 ora 14.00-19.00


4 hours (training program that is going to be finalized with a participation certificate).



400ron + TVA

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