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

Claire Bassin (), Rémi Janin (), Charlotte Disle () and François Lantin ()
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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

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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.

Keywords: leases; rights of use; IFRS 16; location; droit d’utilisation (search for similar items in EconPapers)
Date: 2025-12
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Published in La Revue des Sciences de Gestion, 2025, n° 334-335 (4-5), pp.91-102. ⟨10.3917/rsg.334.0091⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-05457293

DOI: 10.3917/rsg.334.0091

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