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IFRS 16 Contrats de location – Impacts sur les indicateurs financiers et la transparence des sociétés cotées Etude d’impact

Author

Listed:
  • Claire Bassin

    (MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon)

  • Rémi Janin

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UGA - Université Grenoble Alpes)

  • Charlotte Disle

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UGA - Université Grenoble Alpes)

  • François Lantin

    (MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon)

Abstract

IFRS 16, entitled « Leases », has radically changed how companies account for leases, requiring them to record an asset for the right of use and a lease liability. These changes have significantly impacted the financial statements of French companies, notably affecting economic assets, debt, and EBITDA, especially for companies in the service sector. To ensure adequate transparency, standard-setters and regulators require a detailed presentation of lease elements and key assumptions in the financial statements. Companies generally comply with the disclosure recommendations, but some gaps remain, notably in the income statement and discount rates.

Suggested Citation

  • Claire Bassin & Rémi Janin & Charlotte Disle & François Lantin, 2025. "IFRS 16 Contrats de location – Impacts sur les indicateurs financiers et la transparence des sociétés cotées Etude d’impact," Post-Print halshs-05457293, HAL.
    • Handle: RePEc:hal:journl:halshs-05457293
    DOI: 10.3917/rsg.334.0091
    as

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