Finance leases and the principle of substance-over-form in France (notice n° 136297)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01273cam a2200253 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112021530.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | de Brébisson, Hélène |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Finance leases and the principle of substance-over-form in France |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2018.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 2 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This paper examines the accounting treatment of finance leases in France from a legal, fiscal, and economic angle. Although in article 212-5 of the National Accounting Code (PCG), finance leases are booked as rental contracts, legal, tax, and economic texts increasingly view them as in-substance purchases. This study aims to help improve and increase the cohesion of the French normative environment on this issue. This is relevant following the adoption of the EU Directive 34 and in relation to the principle of substance-over-form, as well as the imminent application of IFRS 16. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | patrimony |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting law |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | substance over form |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | finance leases |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | patrimony |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | substance over form |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | eases |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting rules |
| 786 0# - DATA SOURCE ENTRY | |
| Note | ACCRA | 1 | 1 | 2018-01-17 | p. 9-33 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accra-2018-1-page-9?lang=en">https://shs.cairn.info/journal-accra-2018-1-page-9?lang=en</a> |
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