Fixed Assets – Tax and Accounting Perspective is a practical and comprehensive training focused on the recording, valuation, depreciation, and leasing of fixed assets following both tax regulations and accounting standards. Participants will explore current legal requirements, including the latest rules for leasing under IFRS 16, and understand the differences between tax and accounting depreciation. The course also covers the financial and tax implications of fixed asset transactions. It is designed for accountants, tax advisors, chief accountants, and professionals responsible for asset accounting and reporting.
Day 1 – Fixed Assets: Legal and Accounting Fundamentals
Legal framework: Accounting Act, IFRS, US GAAP, Tax Law
Leasing under IFRS 16 / ASC 842 / KSR 11
Fixed asset classification – IFRS vs Polish Standards
Low-value assets, estimating useful life
Acquisition cost vs. tax value, upgrades and repairs
Accounting vs. tax depreciation, impact on deferred tax
Disposal and inventory of fixed assets
Day 2 – IFRS, US GAAP, and Leasing in Practice
Recognition and valuation of fixed assets under IFRS and US GAAP
Assets held for sale, component approach
Leasing: KSR 5 vs. IFRS 16 / ASC 842
Accounting vs. tax treatment differences
Practical leasing accounting examples
Exemptions, reclassifications, and balance sheet presentation
Case study and group discussion
Duration: 2 training days
Date: 26,27 March 2026
Place: Zoom Meeting platform
Time: 9:00-15:30
Language: Polish
Price: 1 950 PLN net + VAT
Promotion: 20 Fenruary 2026
Roman Seredyński
Stay up to date with the latest changes in tax and accounting regulations
Gain practical guidance on evolving leasing standards
Understand fixed asset leasing through real-world examples
Learn directly from an expert who works daily with fixed assets in large international companies
