Finance leases and the principle of substance-over-form in France

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Auteur
Date

2018

Discipline
Type de document
Périmètre
Langue
Identifiant
Source

ACCRA

Collection

Cairn.info

Organisation

Cairn

Licence

Cairn

Mots-clés Fr En

patrimony accounting law substance over form finance leases patrimony substance over form eases accounting rules

Sujets proches En

Leases--Law and legislation Funds Funding Finance, commerce, confiscations, etc

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Hélène de Brébisson, « Finance leases and the principle of substance-over-form in France », ACCRA, ID : 10670/1.ve481y

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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.

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