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Le crédit-bail et le principe de substance en France

Author

Listed:
  • Hélène de Brebisson

    (IÉSEG School Of Management [Puteaux])

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.

Suggested Citation

  • Hélène de Brebisson, 2017. "Le crédit-bail et le principe de substance en France," Post-Print hal-01907580, HAL.
    • Handle: RePEc:hal:journl:hal-01907580
    Note: View the original document on HAL open archive server: https://hal.science/hal-01907580
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    Keywords

    substance over form; accounting rules; patrimony; leases; crédit-bail; substance; droit comptable; patrimoine;
    All these keywords.

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