IFRS 16

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accounting
Indexing low value leased assets 2024
€ 3.51 ; incl VAT: € 4.25
Low value leased assets do not need to be capitalized under IFRS 16.
At the introduction of the new lease accounting standard IFRS 16, an amount of (the equivalent of) US$ 5,000 was mentioned as exemption allowance per item.

This article discusses the reasoning and calculation of how to arrive at a floor amount for activating as of 1-1-2024.
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accounting
Accounting for low value assets
€ 11.78 ; incl VAT: € 14.25
Having many low-value assets?
See whether leasing is a good alternative.
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accounting
Lease Implementation Dilemma’s
€ 65.21 ; incl VAT: € 78.90
In Lease Implementation Dilemmas, the items VAT, foreign currency contracts, discount rates and service contracts are discussed.
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accounting
Lease Implementation Dilemmas (in Dutch)
€ 65.21 ; incl VAT: € 78.90
Series of articles on Lease Implementation Dilemmas with the introduction of IFRS 16.

Do you have questions about:
– Non-recoverable VAT;
– Foreign currency transactions;
– Discount rate: how and what;
– Negative discount rate and
– Leases with Service Components.
But also: do you per se need a central data base for lease transactions?

With booking examples and best-practises.

Request the English version via the contactform.

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information
Leases with services
€ 9.01 ; incl VAT: € 10.90
Article in the series of Lease Implementation Dilemmas as a result of the introduction of IFRS16 for listed companies and others that follow IFRS reporting requirements.

Benefits of and how to deal with lease transactions with service elements.
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information
Leases with services (in Dutch)
€ 9.01 ; incl VAT: € 10.90
Article in the series of Lease Implementation Dilemmas as a result of the introduction of IFRS16 for listed companies and others that follow IFRS reporting requirements.

Benefits of and how to deal with lease transactions with service elements.

Note:
Dutch version; see other article in web shop for English version.
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accounting
Negative discount rate and IFRS16
€ 5.87 ; incl VAT: € 7.10
Article in the series Lease Implementation Dilemmas as a result of the introduction of IFRS16 for listed companies and others that follow IFRS reporting requirements.

Best practice on how to deal with the Negative discount rate and its moral aspects.
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accounting
Negative discount rate and IFRS16 (in Dutch)
€ 5.87 ; incl VAT: € 7.10
Article in the series Lease Implementation Dilemmas as a result of the introduction of IFRS16 for listed companies and others that follow IFRS reporting requirements.

Best practice on how to deal with the Negative discount rate and with its moral aspects.
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accounting
Combi Discount rate and Implicit Challenge (in Dutch)
€ 40.70 ; incl VAT: € 49.25
Combined product of the Discount rate and IFRS16 and the earlier published The Implicit Challenge.

Article in the series of Lease Implementation Dilemmas as a result of the introduction of IFRS16 for listed companies and others who follow IFRS reporting guidelines.

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accounting
Combi Discount rate and Implicit Challenge
€ 40.70 ; incl VAT: € 49.25
Combined product of the Discount rate and IFRS16 and The Implicit Challenge.

Article in the series of Lease Implementation Dilemmas as a result of the introduction of IFRS16 for listed companies and others who follow IFRS reporting guidelines.

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accounting
Foreign currency leases and IFRS16 (in Dutch)
€ 14.13 ; incl VAT: € 17.10
Article in the series of Lease Implementation Dilemmas as a result of the introduction of IFRS16 for listed companies and others who follow IFRS reporting guidelines.

Best practice on how to deal with Foreign currency leases and examples of the booking process.
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accounting
Foreign currency leases and IFRS16
€ 14.13 ; incl VAT: € 17.10
Article in the series of Lease Implementation Dilemmas as a result of the introduction of IFRS16 for listed companies and others who follow IFRS reporting guidelines.

Best practice on how to deal with Foreign currency leases and examples of the booking process.
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accounting
Non recoverable VAT and IFRS16 (in Dutch)
€ 7.77 ; incl VAT: € 9.40
Article in the series of Lease Implementation Dilemmas as a result of the introduction of IFRS16 for listed companies and others who follow IFRS reporting guidelines.

Best practice on how to deal with Non-refundable VAT and examples of the booking process.
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accounting
Non-refundable VAT and IFRS16
€ 7.77 ; incl VAT: € 9.40
Article in the series of Lease Implementation Dilemmas as a result of the introduction of IFRS16 for listed companies and others who follow IFRS reporting guidelines.

Best practice on how to deal with Non-refundable VAT and examples of the booking process.
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accounting
2017 Lease considerations (in Dutch)
€ 60.33 ; incl VAT: € 73.00
All considerations made in 2017 with regard to IFRS 16. A handy reference book with examples.

For specific considerations regarding the transition to IFRS 16, with detailed comparative calculations, see the separate combi-publication in Dutch or in English.
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accounting
Lease Transition Suggestions
€ 31.24 ; incl VAT: € 37.80
See the Lease Transition Suggestions to understand the required choices and their rational for the migration towards the new lease accounting standard, IFRS 16 Lease.
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