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Effecten van IFRS 16 Leases op informatie in de jaarrekening

Author

Listed:
  • Jan Backhuijs

    (Unaffiliated, Amsterdam, Netherlands)

  • Renick van Oosterbosch

    (PricewaterhouseCoopers Accountants N.V., Amsterdam, Netherlands)

  • Leo van der Tas

    (Ernst & Young Accountants LLP, Rotterdam, Netherlands)

Abstract

Dit artikel onderzoekt effecten van de eerste toepassing van IFRS 16 op informatie gerelateerd aan leases in jaarrekeningen over 2019 bij lessees. IFRS 16 vereist meer informatie over leases waarvan een groot deel dikwijls wordt gegeven. Een ander deel echter, met name over toekomstige leasebetalingen, veel minder. Ook over gevolgen van door de invoering van IFRS 16 veranderde cijfers in de jaarrekening op impairment testing, alternatieve prestatiemaatstaven en bestuurdersbeloningen treffen we (heel) weinig informatie aan. Vaker besteden de controleverklaringen van de accountant bij de jaarrekening aandacht aan de invoering van IFRS 16. De grondslag voor verwerking van latente belastingposities als gevolg van IFRS 16 wordt weinig vermeld, is uiteenlopend en wacht op de aangekondigde regelgeving.

Suggested Citation

  • Jan Backhuijs & Renick van Oosterbosch & Leo van der Tas, 2020. "Effecten van IFRS 16 Leases op informatie in de jaarrekening," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 94(11-12), pages 447-460, December.
    • Handle: RePEc:arh:jmabec:v:94:y:2020:i:11-12:p:447-460
    DOI: 10.5117/mab.94.58484
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