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This web shop is intended for (senior) management in companies. More in particular, for officials 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 119 results

  • Uncategorized

    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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  • Uncategorized

    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.

    Add to cart
  • Uncategorized

    Newsletter December 2019 (in Dutch)

     6.61 ; incl VAT:  8.00

    Newsletter in Dutch with attention for, among other things:

    • latest developments in the field of lease accounting in the Netherlands and internationally,
    • publication of dates of Winter and Spring sessions,
    • outcome of the discussions on sustainable objectives in the Dutch lease context,
    • the breakthrough of the RGS (Reference General Ledger Schedule).
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  • Uncategorized

    Newsletter September 2019 (in Dutch)

     6.61 ; incl VAT:  8.00

    Newsletter in Dutch with attention for, among other things:

    • latest developments in the field of lease accounting in the Netherlands and internationally,
    • publication of dates for summer and autumn sessions,
    • initiatives related to Sustainable development Goals,
    • the progress of EFRAG’s European Reporting Lab
    • introduction of the self-developed Lease Reporting Model for SMEs.
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  • Uncategorized

    Lease reporting and Accounts Closing sores

     4.30 ; incl VAT:  5.20

    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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  • Uncategorized

    Newsletter June 2019 (in Dutch)

     6.61 ; incl VAT:  8.00

    Newsletter in Dutch with attention for, among other things:

    • latest developments in the field of lease accounting in the Netherlands and internationally,
    • publication of dates for summer and autumn sessions,
    • initiatives related to Sustainable development Goals,
    • other developments such as fraud risks and reporting obligations based on XBRL taxonomy,
    • jubilee discounts for existing customers because Tweuus is 5 years old.
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  • Uncategorized

    Analysts lease dilemma'(in Dutch)

     5.70 ; incl VAT:  6.90

    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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  • Uncategorized

    Analysts lease dilemma

     5.70 ; incl VAT:  6.90

    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.

    Add to cart
  • Uncategorized

    Amendments RJ292 Leasing

     1.82 ; incl VAT:  2.20

    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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  • Uncategorized

    Amendments RJ292 Leasing (in Dutch)

     1.82 ; incl VAT:  2.20

    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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  • Uncategorized

    Lease Implementation Dilemma’s

     61.49 ; incl VAT:  74.40

    In Lease Implementation Dilemmas, the items VAT, foreign currency contracts, discount rates and service contracts are discussed.

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  • Uncategorized

    Newsletter March 2019 (Dutch only)

     6.61 ; incl VAT:  8.00

    Newsletter with attention for:

    • latest developments in the field of lease accounting in the Netherlands;
    • developments in the field of reporting;
    • notification of the publication (bundled series) of Lease Implementation dilemmas in the transition to IFRS 16;
    • activities of Tweuus: Spring sessions in April 2019 and Masterclasses for SMEs;
    • other developments, including reference to Tweuus articles about Brexit.
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  • Uncategorized

    Lease Implementation Dilemmas (in Dutch)

     61.49 ; incl VAT:  74.40

    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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  • Uncategorized

    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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  • Uncategorized

    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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  • Uncategorized

    Leases with services

     8.51 ; incl VAT:  10.30

    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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