This article is about “Leased assets of low value” and accounting when applying IFRS 16. Tweuus has been reporting on indexing of Leased assets of low value every year since 2017. Via an exception in the IFRS 16 rules, a …
Indexing a minimum amount for low value leased assets 2024 Read more »
We are talking about “Low value Leased Assets” and how to account for them when applying IFRS 16. It is allowed for leased assets with an original value of US$ 5,000 maximum to be recorded and reported simply via an …
Indexing minimum amount for low value leased assets 2022 Read more »
The Dutch Accounting Standards Board (DASB) has sent a critical response to the International Accounting Standards Board (IASB) on the sale and leaseback proposals. In “Exposure Draft Lease Liability in a Sale and Leaseback” the IASB has made proposals with …
DASB critical about proposals for Sale en leaseback Read more »
This is the fourth report concerning IFRS 16 Lease aspects following two recently published articles, in which the effects of the introduction of IFRS 16 on European companies were examined. See the bottom of the article under ‘Background’. In this …
