Indexing minimum amount for low value leased assets 2022

Nieuws IFRS 16We are talking about “Low value Leased Assets” and how to account for them when applying IFRS 16.

It is allowed for leased assets with an original value of US$ 5,000 maximum to be recorded and reported simply via an exception, a so-called ‘practical expedient’.
The information accompanying IFRS 16 states that the amount referred to may be indexed annually.

Perhaps influenced by rising inflation, indexing now has more attention, but Tweuus has been reporting on this every year since 2017.

Request the article in which Tweuus discusses annual indexing for free via the contact form below.


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    De drempelwaarde van nieuwe geleasede activa van geringe waarde zou bij toepassing van IFRS 16 jaarlijks geïndexeerd moeten worden. In een separate retour e-mail van dit verzoek ontvang je tot eind januari 2022 het artikel met uitleg gratis. Na januari is het artikel verkrijgbaar in de webwinkel. /
    The threshold value for Low Value Leased Assets when applying IFRS 16 should be indexed annually. You will be receiving the article with explanations in a seperate e-mail to this request for free up to the end of January 2022; thereafter, one is free to visit the web shop for a copy.

    Onderstaand kun je aangeven of je gegevens gedurende 6 of 18 maanden mogen worden behouden, dan wel eind van de maand zullen worden verwijderd uit de Tweuus database. /
    Below, one can indicate whether data provided may be kept in the Tweuus database for 6 or 18 months or should be removed at the next month-end.

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    geringe waarde activaAlso interesting: how do you account for such ‘small’ assets?