P8EN : The International Financial Reporting Standards, IFRS - M83 : Deal with the leases

More informations on: http://www.actiononline.fr/parcours/les-normes-ifrs/ A word from the author "The IFRS approach lays on the economic reality whereas the French approach is attached to the patrimonial approach. Therefore, the way of funding of the fixed assets must not affect the presentation of the balance sheet. The consolidated financial statements complying with IFRS must include the fixed assets acquired under finance leases, for the finance leases is only a particular way of funding, which does not alter the real exploitation of the good." Learning goals - Distinguish the different types of leases - Register a finance lease - Present the elements of a finance lease under IFRS and PCG Chapters: - Finance lease, operating lease - Registering of a finance lease - Quiz-Deal with the leases - Practical case “Leases” More informations on: http://www.actiononline.fr/parcours/les-normes-ifrs/