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Brief overview of adjustments RJ292 Leasing, which apply for years from 2020 onwards.
Adjustments are mainly due to the introduction of IFRS16 to replace IAS17 as well as a number of additional statements (including IFRIC15), as a result of which the Dutch accounting guidelines were becoming inconsistent.
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The introduction of IFRS16 has led to the replacement of IAS17 and a number of related supplementary statements (including IFRIC15).
The Dutch accounting guidelines were an almost one-on-one translation of IAS17, including the corresponding additions, and risked becoming inconsistent due to the replacement of the earlier IAS17 rules. Hence amendments RJ292 Leasing.
accounting
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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accounting
With the new standard IFRS 16 Leases, the International Accounting Standards Board acknowledges that leases are a separate category of transactions. So, there is a case for a form of depreciation doing justice to leases.
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accounting
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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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.
Add to cart
