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For information about use and conditions for use of the web shop, see here (Conditions in Dutch).

This web shop is intended for (senior) management and employees in companies., particularly for those in charge of (changes in) lease accounting. In addition to this target audience, the web shop is open for other interested individuals.

On the page About Tweuus you will find general information plus a link to the Tweuus Privacy statement 2020-04-02 supplemented with the Tweuus Privacy Verklaring 2 april 2020 in view of the GDPR (General Data Protection Rule), becoming effective 25 May 2018. Copies in English are available upon request.
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Showing 1–16 of 95 results

news letter
Subscription Newsletters 2021 (Dutch language only)
€ 29.75 ; incl VAT: € 36.00
Subscription form for the Tweuus Newsletters 2021

Advantages:
- Discount for articles from the webshop of 10%
- Invoicing of purchased webshop items is afterwards
Please note, the newsletter is in Dutch language only.

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information
Indexing low value leased assets
€ 2.15 ; incl VAT: € 2.60
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 1-1-2020 of the equivalent of US$ 5,412.
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information
Indexing low value leased assets (in Dutch)
€ 2.15 ; incl VAT: € 2.60
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 1-1-2020 of the equivalent of US$ 5,412.
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information
Lease reporting and Accounts Closing sores
€ 4.55 ; incl VAT: € 5.50
Lease package for SMEs: fast and consistent information, suitable for processing transactions from multiple suppliers.
Example: car, truck, workplace or machine leasing.
Also letting or leasing premises.

Ideal if you, as a small company, have to join in with the big boys.

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information
Analysts lease dilemma'(in Dutch)
€ 6.03 ; incl VAT: € 7.30
ESMA asks for a ruling on the alleged lack of clarity regarding the length of a lease transaction (lease term).

ESMA wants more rules and that is not in the spirit of a principles-based standard setting.
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information
Analysts lease dilemma
€ 6.03 ; incl VAT: € 7.30
ESMA asks for a ruling on the alleged lack of clarity regarding the length of a lease transaction (lease term).

ESMA wants more rules and that is not in the spirit of a principles-based standard setting.
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accounting
Amendments RJ292 Leasing
€ 1.94 ; incl VAT: € 2.35
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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accounting
Amendments RJ292 Leasing (in Dutch)
€ 1.94 ; incl VAT: € 2.35
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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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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accounting
Review 2019 IFRS for SMEs
€ 0.00 ; incl VAT: € 0.00
Overview of the steps in the review towards an updated IFRS for SMEs.

The review will start in 2019 and should lead to a new version of IFRS for SMEs by (May) 2022.
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accounting
Review 2019 IFRS for SMEs (in Dutch)
€ 0.00 ; incl VAT: € 0.00
Overview of the steps in the review towards an updated IFRS for SMEs.

The review will start in 2019 and should lead to a new version of IFRS for SMEs by (May) 2022.
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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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