In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities. Des impacts majeurs pour toutes les entreprises Publiée en Janvier 2016, la norme IFRS 16 Locations comptabilise tous les contrats de location, financement et simple, au bilan des preneurs. Elle entraine un changement important dans le traitement comptable des contrats de location chez les preneurs. La norme IFRS 16 introduit un modèle unique de comptabilisation des contrats de location pour les preneurs. Direction technique. IFRS 9, 13, 16 : les enjeux du risque crédit Sophie GANTER. It analyses the standard and discusses the implementation issues. © 2020 EYGM Limited. IFRS 16 IT solution in their IT and reporting landscape or are considering implementing a more mature solution that allows for further integration and automation of end-to-end lease processes. Other financial statement presentation and disclosure requirements..... 57 18. Retrouvez dans notre publication First Impressions une vue d’ensemble de la norme. Please refer to your advisors for specific advice. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. EY | Assurance | Consulting | Strategy and Transactions | Tax. » (en ligne), EY All companies that lease major assets for use in their business will see an increase in reported assets and liabilities. Please refer to your advisors for specific advice. SUBSCRIBE IN ITUNES . Pichelot.N (2017), « Norme IFRS 16 : quand 2.800 milliards de dollars de locations passent au bilan » Les Echos 13/07/2017. Section 2 discusses how a lessee accounts for a rent concession that is a lease modification; whether a lessee can apply the amendment to IFRS 16 for COVID-19 related rent concessions; and how to account for rent concessions that are not accounted for as lease modifications (i.e., when a lessee elects to apply the option or when the concession is not a lease modification). This will affect a wide variety of sectors, from airlines that lease aircraft to retailers that lease stores. Leasing is an important financial solution used by many organisations. IFRS 16 - Assistance à la gestion des contrats de location | EY - France Passer ce contenu It is intended for use by entities that are in the process of adopting IFRS 16 and those that have already adopted it. Explore the unspoken challenges of IFRS 16. PA IFRS16 - NIFD5. Avni Mashru, PwC Real Estate Accounting leader talks through some of the forgotten areas of IFRS 16, Leases. La norme IFRS 16 Contrats de location a été homologuée par le Règlement (UE) 2017/1986 du 31 octobre 2017, publiée au JOUE du 9 novembre 2017. Will your digital investment strategy go from virtual to reality? Ernst & Young Global Limited, société à responsabilité limitée par garanties du Royaume-Uni, ne fournit aucun service aux clients. IFRS 16 fait apparaître toutes les locations au bilan des preneurs. It analyses the standard and discusses the implementation issues. For more information about our organization, please visit ey.com. Events after the reporting period ..... 55 17. This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. In January 2016, the IASB issued IFRS 16 . La norme IFRS 16 va remplacer la norme actuelle IAS 17 qui traite des locations. La norme IFRS 16 a pour objectif de répondre aux atte… IFRS 16 – une nouvelle norme comptable qui entrera en vigueur au 01.01.2019. 2 More guidance needed. This publication illustrates possible formats entities could use to disclose information required by IFRS 16 Leases using real-life examples from entities that have early adopted IFRS 16. EY (2017), « Norme IFRS 16, Comment se préparer à son application ? EY & Associés. Dans le compte de résultat, les charges de location seront remplacées par une charge damortissement et une charge dintérêt. Extracts from financial reports presented in this publication are reproduced for illustrative purposes. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. L'amendement à IFRS 16 : Allègements de loyer liés à la COVID-19, publié par l'IASB le 28 mai 2020, a été homologué par le règlement (UE) 2020/1434 du 9 octobre 2020. 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