{"id":3085,"date":"2025-12-10T13:00:54","date_gmt":"2025-12-10T12:00:54","guid":{"rendered":"https:\/\/theauditcompany.nl\/%f0%9d%97%a1%f0%9d%97%b2%f0%9d%98%84-%f0%9d%97%a5%f0%9d%98%82%f0%9d%97%b9%f0%9d%97%b2%f0%9d%98%80-%f0%9d%97%9c%f0%9d%97%99%f0%9d%97%a5%f0%9d%97%a6-%f0%9d%9f%ad%f0%9d%9f%b2-%f0%9d%97%9c\/"},"modified":"2026-03-19T12:33:19","modified_gmt":"2026-03-19T11:33:19","slug":"%f0%9d%97%a1%f0%9d%97%b2%f0%9d%98%84-%f0%9d%97%a5%f0%9d%98%82%f0%9d%97%b9%f0%9d%97%b2%f0%9d%98%80-%f0%9d%97%9c%f0%9d%97%99%f0%9d%97%a5%f0%9d%97%a6-%f0%9d%9f%ad%f0%9d%9f%b2-%f0%9d%97%9c","status":"publish","type":"post","link":"https:\/\/theauditcompany.nl\/en\/%f0%9d%97%a1%f0%9d%97%b2%f0%9d%98%84-%f0%9d%97%a5%f0%9d%98%82%f0%9d%97%b9%f0%9d%97%b2%f0%9d%98%80-%f0%9d%97%9c%f0%9d%97%99%f0%9d%97%a5%f0%9d%97%a6-%f0%9d%9f%ad%f0%9d%9f%b2-%f0%9d%97%9c\/","title":{"rendered":"\ud835\udde1\ud835\uddf2\ud835\ude04 \ud835\udde5\ud835\ude02\ud835\uddf9\ud835\uddf2\ud835\ude00: \ud835\udddc\ud835\uddd9\ud835\udde5\ud835\udde6 \ud835\udfed\ud835\udff2 &amp; \ud835\udddc\ud835\uddd4\ud835\udde6 \ud835\udfed \ud835\udddb\ud835\uddee\ud835\ude03\ud835\uddf2 \ud835\uddd6\ud835\uddf5\ud835\uddee\ud835\uddfb\ud835\uddf4\ud835\uddf2\ud835\uddf1. \ud835\udddb\ud835\uddf2\ud835\uddff\ud835\uddf2&#8217;\ud835\ude00 \ud835\uddea\ud835\uddf5\ud835\uddee\ud835\ude01 \ud835\uddec\ud835\uddfc\ud835\ude02 \ud835\udde1\ud835\uddf2\ud835\uddf2\ud835\uddf1 \ud835\ude01\ud835\uddfc \ud835\uddde\ud835\uddfb\ud835\uddfc\ud835\ude04:"},"content":{"rendered":"\n<p>As companies start preparing their 2024 financials for audit in 2025, there are two major accounting updates you need to be aware of. These changes affect leaseback deals and how liabilities are classified &#8211; and they&#8217;re already in effect as of January 1, 2024. <\/p>\n\n<p>\ud835\uddea\ud835\uddf5\ud835\uddee\ud835\ude01&#8217;\ud835\ude00 \ud835\uddd6\ud835\uddf5\ud835\uddee\ud835\uddfb\ud835\uddf4\ud835\uddf2\ud835\uddf1?<br\/>1\ufe0f\u20e3 Leaseback Transactions (IFRS 16)<br\/>Before: You could sell an asset (like a building), lease it back, and still record a big profit &#8211; even if you hadn&#8217;t really &#8220;given up&#8221; much.<br\/>Now: You can only book a profit for the part you actually transferred, and you must show the full leaseback obligation.<\/p>\n\n<p>2\ufe0f\u20e3 Liabilities (IAS 1)<br\/>Before: Vague rules meant companies could label liabilities as long-term even if they were due soon.<br\/>Now: The line between current vs non-current liabilities is clearer, making balance sheets more honest and easier to compare.<\/p>\n\n<p>\ud835\uddea\ud835\uddf5\ud835\ude06 \ud835\udddc\ud835\ude01 \ud835\udde0\ud835\uddee\ud835\ude01\ud835\ude01\ud835\uddf2\ud835\uddff\ud835\ude00<br\/>These updates are all about transparency.<br\/>By tightening the rules, financial statements will better reflect reality &#8211; which helps investors, auditors, and regulators trust what they see.<\/p>\n\n<p>\ud835\udde8\ud835\uddfb\ud835\uddf1\ud835\uddf2\ud835\uddff\ud835\ude00\ud835\ude01\ud835\uddee\ud835\uddfb\ud835\uddf1\ud835\uddf6\ud835\uddfb\ud835\uddf4 \ud835\ude03\ud835\uddf6\ud835\uddee \ud835\uddee\ud835\uddfb \ud835\uddf2\ud835\ude05\ud835\uddee\ud835\uddfa\ud835\uddfd\ud835\uddf9\ud835\uddf2:<\/p>\n\n<p>\u27a1\ufe0f Old situation (before the IFRS 16 update):<br\/>A company could sell a building, lease it back, and still book a big profit &#8211; even if it didn&#8217;t really give up control or risk.<br\/>For example, if the sale price was \u20ac10 million, the company might record a \u20ac4 million profit right away, even though it still had use of the building through the leaseback.<\/p>\n\n<p>\u27a1\ufe0f New rules (after 1 January 2024):<br\/>You&#8217;re only allowed to recognize a profit on the portion you truly gave up.<br\/>So if you sold the building but leased it back fully, you haven&#8217;t really transferred the asset &#8211; you still control it. That means:<br\/>No or very limited profit can be recognized, because there hasn&#8217;t been a real transfer in substance. <\/p>\n\n<p>\ud835\uddd9\ud835\uddfc\ud835\uddff \ud835\uddf6\ud835\uddfb\ud835\ude00\ud835\ude01\ud835\uddee\ud835\uddfb\ud835\uddf0\ud835\uddf2:<br\/>A company owned 100 square meters of the property. (the entire property)<br\/>Sold it and now only lease back 80 square meters of it (for argument sake &#8211; lets say 2 parking spaces where given up in the selling and lease back process).<br\/>Only profit can be recognized on the 20 square meters that was &#8220;sold and not leased back&#8221;.<br\/>The leaseback obligation (what you owe under the lease) must be shown in full. <\/p>\n\n<p>\ud835\udde7\ud835\uddf5\ud835\uddf2 \ud835\uddfc\ud835\ude02\ud835\ude01\ud835\uddf0\ud835\uddfc\ud835\uddfa\ud835\uddf2:<br\/>A more accurate picture of the company&#8217;s financial position &#8211; no smoke and mirrors.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>As companies start preparing their 2024 financials for audit in 2025, there are two major accounting updates you need to be aware of. These changes affect leaseback deals and how liabilities are classified &#8211; and they&#8217;re already in effect as of January 1, 2024. \ud835\uddea\ud835\uddf5\ud835\uddee\ud835\ude01&#8217;\ud835\ude00 \ud835\uddd6\ud835\uddf5\ud835\uddee\ud835\uddfb\ud835\uddf4\ud835\uddf2\ud835\uddf1?1\ufe0f\u20e3 Leaseback Transactions (IFRS 16)Before: You could sell an asset [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"wds_primary_category":0,"footnotes":""},"categories":[20],"tags":[],"class_list":["post-3085","post","type-post","status-publish","format-standard","hentry","category-information"],"acf":[],"_links":{"self":[{"href":"https:\/\/theauditcompany.nl\/en\/wp-json\/wp\/v2\/posts\/3085","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/theauditcompany.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/theauditcompany.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/theauditcompany.nl\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/theauditcompany.nl\/en\/wp-json\/wp\/v2\/comments?post=3085"}],"version-history":[{"count":1,"href":"https:\/\/theauditcompany.nl\/en\/wp-json\/wp\/v2\/posts\/3085\/revisions"}],"predecessor-version":[{"id":3089,"href":"https:\/\/theauditcompany.nl\/en\/wp-json\/wp\/v2\/posts\/3085\/revisions\/3089"}],"wp:attachment":[{"href":"https:\/\/theauditcompany.nl\/en\/wp-json\/wp\/v2\/media?parent=3085"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/theauditcompany.nl\/en\/wp-json\/wp\/v2\/categories?post=3085"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/theauditcompany.nl\/en\/wp-json\/wp\/v2\/tags?post=3085"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}