Le crédit-bail et le principe de substance en France

Hélène de Brebisson
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Hélène de Brebisson: IÉSEG School Of Management [Puteaux]

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Abstract: In the context of European harmonization of accounting rules which was restarted with the adoption of Directive 2013/34, the French accounting treatment of finance leases is hardly justified. This paper reviews accounting, financial, fiscal and legal rules over leases to underline the anomaly represented by article 212-5 in French Chart of Account (PCG), which is the latest text to understand leases as a rental contract. This study aims at contributing to improving French normative environment coherence on this specific issue.

Keywords: substance over form; accounting rules; patrimony; leases; crédit-bail; substance; droit comptable; patrimoine (search for similar items in EconPapers)
Date: 2017-05-30
New Economics Papers: this item is included in nep-acc
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Published in Accountability, Responsabilités et Comptabilités, May 2017, Poitier, France. pp.cd-rom

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