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Showing 33–41 of 41 results
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accounting
Case for just depreciation (in Dutch)
€ 8.26 ; incl VAT: € 10.00With 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
Case study rented real estate and OL (Dutch only)
€ 21.40 ; incl VAT: € 25.90What is IFRS 16 doing with the balance sheet for a rented real estate and an operating lease transaction?
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accounting
IFRS16-Definition of a lease (Dutch only)
€ 6.78 ; incl VAT: € 8.20Decision tree whether or not a transaction is a lease according to IFRS 16.
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accounting
Criteria and indicators (Dutch only)
€ 6.78 ; incl VAT: € 8.20Criteria and indicators to distinguish finance from operating leases. Applies to IAS 17, (Dutch) RJ 292 ánd to lessors under IFRS 16.
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accounting
The real (estate) impact (in Dutch)
€ 10.87 ; incl VAT: € 13.15Many people have not understood that rented real estate will become on balance sheet with the introduction of IFRS 16.
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accounting
The real (estate) impact
€ 10.87 ; incl VAT: € 13.15Does your company have rented real estate. Then, please, see the consequences once the new Leases standard takes effect.
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accounting
Definition of a lease
€ 0.00 ; incl VAT: € 0.0022 October 2014: The IASB decides for the definition of a lease.
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fiscal
Lease ruling 27 June 2001 (Dutch only)
€ 0.00 ; incl VAT: € 0.00Plain text of the ‘Leaseregeling’, a ruling how to treat leases from a fiscal perspective.
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fiscal
Dutch VAT ruling – 25 Jan 2007 (Dutch only)
€ 0.00 ; incl VAT: € 0.00Just the plain text of the Dutch VAT ruling in respect of leasing.
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