Règlement ANC 2020-01: activation obligatoire des contrats de crédit-bail et assimilés chez le preneur

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

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Abstract: Le règlement ANC 2020-011 applicable à l'établissement des comptes consolidés depuis 2021 rend obligatoire l'activation des contrats de crédit-bail et assimilés.

Date: 2022-06-07
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Published in Option Finance, 2022, 1658, pp.45

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03852019

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