Open Lecture: New Lease Accounting Approach: Key Changes

  • Date: 29/03/2018
  • Language: Russian
  • Time: 10:00 - 12:00
  • Ticket:free of charge for EBA members

EBA Kyiv Office, 1A Andriyivskiy Uzviz

In compliance with the requirements of existing IAS 17 “Leases”, leases are classified as either financial leases or operating leases. The current approach to accounting for operating leases does not imply that tenants recognize assets and liabilities under such contracts, which significantly reduces the quality of information provided to investors. The emergence of a new IFRS 16 changes the existing approach to accounting for operating lease.

EBA Management Development Centre Team together with EY Academy of Business invite you to join the Open Lecture: New lease accounting approach: key changes.

Speaker: Nataliia Sokolova, Academy of Business EY, tutor, specializes in the following spheres: IFRS, management accounting, financial analysis, investment project evaluation, as well as conducts DipIFR (Rus) preparatory program.

Partner: EY Academy of Business

Target audience: shareholders and top managers of the companies, CEOs, CFOs, financial managers.

Topics under discussion:

  • How an assessment affects the accounting treatment when entering into a lease since the arrangement could be either a lease or contain the lease component
  • Certain exemptions of IFRS 16 since it introduces a single lessee accounting model and requires the lessees to recognize assets and liabilities for all leases
  • Lessee’s right to use identified asset during a lease term and obligation representing its lease payment obligation.
  • Assets and liabilities arising from the lease
  • The requirements to reflect the modification of lease obligation

At the open lecture you will learn:

  • why lessors continue to classify all leases as operating or financial lease
  • that the accounting approach of IAS 16 is substantially unchanged compared to IAS 17.


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Nataliia Sokolova
Trainer-consultant, DipIFR (Rus), Academy of Business EY
Nataliia Sokolova

You can send a question to:

Contact person:

Anna Merkulova

044 496 06 01


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