Feedback

HEC-Ecole de gestion de l'Université de Liège
HEC-Ecole de gestion de l'Université de Liège
MASTER THESIS
VIEW 166 | DOWNLOAD 20

Une étude sur l'implémentation de solutions pour gérer les contrats de location dans le contexte de la nouvelle norme IFRS 16

Download
Defrance, Kevin ULiège
Promotor(s) : Schumesch, Patrice ULiège
Date of defense : 24-Jun-2020/26-Jun-2020 • Permalink : http://hdl.handle.net/2268.2/8807
Details
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 ULiège
Date of defense  : 24-Jun-2020/26-Jun-2020
Advisor(s) : Schumesch, Patrice ULiège
Committee's member(s) : Herman, Magali ULiège
Capodici, Giuseppina ULiège
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.


File(s)

Document(s)

File
Access s172623Defrance2020.pdf
Description:
Size: 2.13 MB
Format: Adobe PDF

Author

  • Defrance, Kevin ULiège Université de Liège > Master sc. gest., à fin.

Promotor(s)

Committee's member(s)

  • Total number of views 166
  • Total number of downloads 20










All documents available on MatheO are protected by copyright and subject to the usual rules for fair use.
The University of Liège does not guarantee the scientific quality of these students' works or the accuracy of all the information they contain.