Accounting reporting of leasing with the CBN


The accounting qualification of a leasing transaction is important to determine the applicable accounting reporting. For accounting purposes the (financial) lease is quoted on the assets side of the balance sheet. All other transactions such as rent and operational lease, which do not meet the conditions for financial leasing, are for accounting purposes treated as rent. The Accounting Standards Commission (CBN) has recently published a (summary) advice 2015/4 with the most important principles related to leasing.


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