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

Abstract

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.