Master Thesis Online
Une étude sur l'implémentation de solutions pour gérer les contrats de location dans le contexte de la nouvelle norme IFRS 16
Defrance, Kevin 
Promotor(s) :
Schumesch, Patrice
Date of defense : 24-Jun-2020/26-Jun-2020 • Permalink : http://hdl.handle.net/2268.2/8807
s172623Defrance2020.pdfDetails
| Title : | Une étude sur l'implémentation de solutions pour gérer les contrats de location dans le contexte de la nouvelle norme IFRS 16 |
| Translated title : | [en] A study on the implementation of solutions to manage lease contracts in the context of the new IFRS 16 standard. |
| Author : | Defrance, Kevin
|
| Date of defense : | 24-Jun-2020/26-Jun-2020 |
| Advisor(s) : | Schumesch, Patrice
|
| Committee's member(s) : | Herman, Magali
Capodici, Giuseppina
|
| Language : | French |
| Keywords : | [en] IFRS 16 [en] Lease contracts |
| Discipline(s) : | Business & economic sciences > Accounting & auditing |
| Institution(s) : | Université de Liège, Liège, Belgique |
| Degree: | Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit |
| Faculty: | Master thesis of the HEC-Ecole de gestion de l'Université de Liège |
Abstract
[en] On January 13, 2016, the IASB published a new standard on leases, IFRS 16, to replace the old IAS 17 standard. The new standard introduces a radical change in the model for lessees. This change has had significant financial and organisational impacts for companies. This is why the IASB has given them three years to prepare and to implement solutions in this context by setting 1 January 2019 as the effective date. A little bit more than one year after the IFRS 16 application, time has come for an initial post-assessment on effectiveness of preparation’s status and of companies’ implementation. Consequently, this research-thesis subject is the study on the implementation of solutions to manage lease contracts in the context of the new IFRS 16 standard.
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