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Passer de l’IAS 17 à l’IFRS 16 : les étapes pour une transition réussie

Un livre blanc co-rédigé par Accenture et Planon pour faire le point sur la mise en conformité de la norme IFRS 16.

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Introduction ou extrait du livre blanc

"Today, companies that lease assets – such as equipment and office space – are not required to report such assets on their balance sheets if it is an operational lease. But all of that is changing thanks to IFRS 16, a new financial reporting standard that will require lessees to report leased assets from the effective date January 1, 2019 onwards.

The basic objective of the International Accounting Standards Board (the board that issues the IFRS standards) is to enhance the transparency of organisations with leased assets (particularly with respect to their capital and leverage), making it simpler for financial analysts to compare between companies that lease assets and companies that purchase them.

By capitalizing the leases, balance sheet ratios will change. For example, leverage, or total assets divided by equity, will increase. The solvency ratio will decrease (equity remains the same, but the denominator, total assets, has increased)."

Passer de l’IAS 17 à l’IFRS 16 : les étapes pour une transition réussie