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Press article, video or other popular media (2013), Les Echos

Louer un bien ou acheter le droit de l'utiliser ?

The article analyses the difficult distinction between operating and finance lease. IAS 17 is sometimes difficult to adopt in practice. This is one reason why IASB is preparing a new approach of lease accounting by considering the lease of an asset as the purchase of the right of its use.

DICK, W. (2013). Louer un bien ou acheter le droit de l'utiliser ? Les Echos.

Keywords : #IFRS, #Location, #financement, #Locations