Amendments RJ292 Leasing

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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.