{"id":53,"date":"2022-01-31T09:28:01","date_gmt":"2022-01-31T08:28:01","guid":{"rendered":"https:\/\/prod-classe7.fr\/evoluance\/?page_id=53"},"modified":"2022-04-05T12:36:20","modified_gmt":"2022-04-05T10:36:20","slug":"la-nouvelle-norme-ifrs-16","status":"publish","type":"page","link":"https:\/\/prod-classe7.fr\/evoluance\/la-nouvelle-norme-ifrs-16\/","title":{"rendered":"La norme IFRS 16"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"53\" class=\"elementor elementor-53\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1688ca9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1688ca9\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-995503a\" data-id=\"995503a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-71c59ff animated-slow elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"71c59ff\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;,&quot;_animation_mobile&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.5.6 - 28-02-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h1 class=\"elementor-heading-title elementor-size-default\">La norme IFRS 16<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6cd0db6 animated-slow elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"6cd0db6\" data-element_type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;fadeInDown&quot;,&quot;animation_mobile&quot;:&quot;none&quot;,&quot;animation_delay&quot;:1,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d943183\" data-id=\"d943183\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6dc395e elementor-widget elementor-widget-text-editor\" data-id=\"6dc395e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.5.6 - 28-02-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><strong>Le 13 janvier 2016, l\u2019IASB a publi\u00e9 la norme IFRS 16 \u00ab Contrats de location \u00bb, qui est en vigueur depuis le 1<sup>er<\/sup> janvier 2019. <\/strong><\/p><p>La location est une forme alternative de financement pour de nombreuses entreprises. Elle leur permet d\u2019obtenir le droit d\u2019utiliser un actif sans avoir \u00e0 en supporter le co\u00fbt initial d\u2019achat.<\/p><p>La plupart des entreprises qui utilisent la location comme forme de financement ont \u00e9t\u00e9 touch\u00e9es de mani\u00e8re significative par la norme IFRS 16.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b1dc658 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b1dc658\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6ef5891\" data-id=\"6ef5891\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-80a5c9b elementor-section-content-middle elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"80a5c9b\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-b5bed7f\" data-id=\"b5bed7f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a627fe8 elementor-widget elementor-widget-heading\" data-id=\"a627fe8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ce qui a chang\u00e9<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d74be3 elementor-widget elementor-widget-text-editor\" data-id=\"6d74be3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Cette norme impose aux locataires la comptabilisation au bilan de leurs contrats de location selon un traitement comptable unique, sans distinction entre location financement et location simple.<\/strong><\/p><p>Pour les actifs dont la valeur d\u00e9passe le seuil d\u00e9fini par l\u2019IASB, <span style=\"color: #f49a53;\">les locataires doivent comptabiliser un droit d\u2019utilisation \u00e0 l\u2019actif et une dette financi\u00e8re au passif. <\/span><\/p><p>Ces changements <span style=\"color: #f49a53;\">ont touch\u00e9 environ une soci\u00e9t\u00e9 cot\u00e9e sur deux<\/span> et ont eu un impact consid\u00e9rable sur les soci\u00e9t\u00e9s qui utilisaient notamment la norme IAS 17 (qui \u00e9tait en vigueur jusqu\u2019au 31\/12\/2018) pour rendre compte de leurs op\u00e9rations de location.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-16722c4\" data-id=\"16722c4\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6ddfc7a elementor-widget elementor-widget-image\" data-id=\"6ddfc7a\" data-element_type=\"widget\" data-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_translateY_effect&quot;:&quot;yes&quot;,&quot;motion_fx_translateY_affectedRange&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:29,&quot;end&quot;:80}},&quot;motion_fx_translateY_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1.5,&quot;sizes&quot;:[]},&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.5.6 - 28-02-2022 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"351\" height=\"276\" src=\"https:\/\/prod-classe7.fr\/evoluance\/wp-content\/uploads\/2022\/02\/illustration-01.svg\" class=\"attachment-large size-large\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-be6db83 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"be6db83\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-503780b\" data-id=\"503780b\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-93d7b1b elementor-widget elementor-widget-image\" data-id=\"93d7b1b\" data-element_type=\"widget\" data-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_translateY_effect&quot;:&quot;yes&quot;,&quot;motion_fx_translateY_affectedRange&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:29,&quot;end&quot;:80}},&quot;motion_fx_translateY_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1.5,&quot;sizes&quot;:[]},&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"352\" height=\"462\" src=\"https:\/\/prod-classe7.fr\/evoluance\/wp-content\/uploads\/2022\/02\/illustration-roue2.svg\" class=\"attachment-large size-large\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-f777ea3\" data-id=\"f777ea3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-863e800 elementor-widget elementor-widget-heading\" data-id=\"863e800\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Les implications de la norme IFRS 16<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a0ba16 elementor-widget elementor-widget-text-editor\" data-id=\"6a0ba16\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>La norme\u00a0<\/strong><b>IFRS 16\u00a0<\/b><strong>a un impact sur les b\u00e9n\u00e9fices, les ratios financiers, les mesures de la rentabilit\u00e9 et d\u2019autres param\u00e8tres financiers.<\/strong><\/p><p>L\u2019IASB estime que l\u2019inscription des contrats de location au bilan entraine une augmentation significative des b\u00e9n\u00e9fices avant int\u00e9r\u00eats, imp\u00f4ts, d\u00e9pr\u00e9ciation et amortissement (EBITDA).<\/p><p>De plus, la d\u00e9finition du contrat de location devient complexe. D\u00e9terminer s\u2019il existe un contrat de location en premier lieu n\u2019est pas simple. Dans la norme IFRS 16, un contrat de location est ainsi d\u00e9fini comme \u00ab un contrat, ou une partie de contrat, qui conf\u00e8re le droit d\u2019utiliser un actif pendant une certaine p\u00e9riode en \u00e9change d\u2019une contrepartie \u00bb.\u00a0<\/p><p>La norme IFRS 16 a \u00e9galement un impact sur la gestion des contrats de location au niveau op\u00e9rationnel. De nombreuses entreprises ont modifi\u00e9 l\u2019organisation de leurs services, leurs processus de traitement comptable afin d\u2019\u00eatre conformes aux r\u00e8gles de cette norme.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-7626423 elementor-section-content-middle elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7626423\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-be5eb6f\" data-id=\"be5eb6f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-331a8df elementor-widget elementor-widget-heading\" data-id=\"331a8df\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment pouvons-nous vous aider lorsque vous mettez en place de nouveaux contrats de location ?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c800ac8 elementor-widget elementor-widget-text-editor\" data-id=\"c800ac8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Nos sp\u00e9cialistes surveillent r\u00e9guli\u00e8rement les nouvelles r\u00e8gles qui sont annonc\u00e9es par l&rsquo;IASB et poss\u00e8dent les connaissances et l\u2019expertise n\u00e9cessaires pour vous aider \u00e0 mieux comprendre les changements qu\u2019elles entra\u00eenent, \u00e0 d\u00e9terminer leur incidence sur votre entreprise et \u00e0 d\u00e9terminer ce que vous devrez faire pour vous y conformer.<\/p><p>Afin de r\u00e9pondre aux exigences de la norme IFRS 16, de nombreuses entreprises ont mis en \u0153uvre de nouvelles mesures de contr\u00f4les et de nouveaux syst\u00e8mes, processus et logiciels.<\/p><p>Nos experts pourront vous accompagner, notamment dans la pr\u00e9paration et la r\u00e9daction du cahier des charges lors du lancement d\u2019un appel d\u2019offres location qui doit tenir compte des contraintes de la r\u00e8gle IFRS 16.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-3d05358\" data-id=\"3d05358\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3e0b1f9 elementor-widget elementor-widget-image\" data-id=\"3e0b1f9\" data-element_type=\"widget\" data-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_translateY_effect&quot;:&quot;yes&quot;,&quot;motion_fx_translateY_affectedRange&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:29,&quot;end&quot;:80}},&quot;motion_fx_translateY_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1.5,&quot;sizes&quot;:[]},&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"352\" height=\"447\" src=\"https:\/\/prod-classe7.fr\/evoluance\/wp-content\/uploads\/2022\/02\/illustration-torche2.svg\" class=\"attachment-large size-large\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3d34356 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3d34356\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a00e86b\" data-id=\"a00e86b\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-ec7ff4d elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ec7ff4d\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-0006245\" data-id=\"0006245\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d0a3518 elementor-widget elementor-widget-heading\" data-id=\"d0a3518\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Vous souhaitez obtenir plus de pr\u00e9cision sur cette norme ?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4366c75\" data-id=\"4366c75\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0a75095 elementor-align-right elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"0a75095\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/prod-classe7.fr\/evoluance\/contact\/\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Contacter-nous<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>La norme IFRS 16 Le 13 janvier 2016, l\u2019IASB a publi\u00e9 la norme IFRS 16 \u00ab Contrats de location \u00bb, qui est en vigueur depuis le 1er janvier 2019. La location est une forme alternative de financement pour de nombreuses entreprises. Elle leur permet d\u2019obtenir le droit d\u2019utiliser un actif sans avoir \u00e0 en supporter [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-53","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/prod-classe7.fr\/evoluance\/wp-json\/wp\/v2\/pages\/53","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/prod-classe7.fr\/evoluance\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/prod-classe7.fr\/evoluance\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/prod-classe7.fr\/evoluance\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/prod-classe7.fr\/evoluance\/wp-json\/wp\/v2\/comments?post=53"}],"version-history":[{"count":74,"href":"https:\/\/prod-classe7.fr\/evoluance\/wp-json\/wp\/v2\/pages\/53\/revisions"}],"predecessor-version":[{"id":2029,"href":"https:\/\/prod-classe7.fr\/evoluance\/wp-json\/wp\/v2\/pages\/53\/revisions\/2029"}],"wp:attachment":[{"href":"https:\/\/prod-classe7.fr\/evoluance\/wp-json\/wp\/v2\/media?parent=53"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}