Essec\Faculty\Model\Contribution {#6196
  #_index: "academ_contributions"
  #_id: "9146"
  #_source: array:26 [
    "id" => "9146"
    "slug" => "louer-un-bien-ou-acheter-le-droit-de-lutiliser"
    "yearMonth" => "2013-03"
    "year" => "2013"
    "title" => "Louer un bien ou acheter le droit de l'utiliser ?"
    "description" => "DICK, W. (2013). Louer un bien ou acheter le droit de l'utiliser ? <i>Les Echos</i>."
    "authors" => array:1 [
      0 => array:3 [
        "name" => "DICK Wolfgang"
        "bid" => "B00000158"
        "slug" => "dick-wolfgang"
      ]
    ]
    "ouvrage" => ""
    "keywords" => array:3 [
      0 => "IFRS"
      1 => "Location-financement"
      2 => "Locations"
    ]
    "updatedAt" => "2020-12-17 18:37:46"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => null
      "volume" => null
      "number" => null
    ]
    "type" => array:2 [
      "fr" => "Articles ou vidéos de vulgarisation"
      "en" => "Press article, video or other popular media"
    ]
    "support_type" => array:2 [
      "fr" => "Presse"
      "en" => "Press"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "L'article analyse la difficile distinction entre des contrats de location simple et ceux de location financement. La norme IAS 17 est parfois difficile à appliquer dans la pratique. Cela conduit l'IASB à une nouvelle approche des locations en les requalifiant en des acquisitions de droits d'utilisation."
      "en" => "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."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-04-19T09:22:05.000Z"
    "docTitle" => "Louer un bien ou acheter le droit de l'utiliser ?"
    "docSurtitle" => "Articles ou vidéos de vulgarisation"
    "authorNames" => "<a href="/cv/dick-wolfgang">DICK Wolfgang</a>"
    "docDescription" => "<span class="document-property-authors">DICK Wolfgang</span><br><span class="document-property-authors_fields">Comptabilité et Contrôle de Gestion</span> | <span class="document-property-year">2013</span>"
    "keywordList" => "<a href="#">IFRS</a>, <a href="#">Location-financement</a>, <a href="#">Locations</a>"
    "docPreview" => "<b>Louer un bien ou acheter le droit de l'utiliser ?</b><br><span>2013-03 | Articles ou vidéos de vulgarisation </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">Louer un bien ou acheter le droit de l'utiliser ?</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 8.7911215
  +"parent": null
}