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On January 13, 2016, the IASB published a new standard on leases, IFRS 16, to replace the old IAS 17 standard. The new standard introduces a radical change in the model for lessees. This change has had significant financial and organisational impacts for companies. This is why the IASB has given them three years to prepare and to implement solutions in this context by setting 1 January 2019 as the effective date. A little bit more than one year after the IFRS 16 application, time has come for an initial post-assessment on effectiveness of preparation’s status and of companies’ implementation. Consequently, this research-thesis subject is the study on the implementation of solutions to manage lease contracts in the context of the new IFRS 16 standard.
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Industrial equipment leases --- Crédit-bail --- Lease or buy decisions --- Leases
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En Wallonie, la mise en location de certains biens immobiliers – les logements étudiants, les logements collectifs et les petits logements de moins de 28m² – doit obligatoirement faire l’objet d’une autorisation communale préalable qui prend la forme d’un “permis de location”. Cet ouvrage, à l’approche vulgarisée, complété de modèles et de nombreuses possibilités d’approfondissement, s’adresse principalement aux mandataires locaux, soucieux de mettre en oeuvre et d’assurer l’effectivité d’une politique du logement, ainsi qu’aux personnes chargées de l’instruction de ces permis au sein de l’administration locale. Les bailleurs et locataires, premiers concernés par cette obligation administrative, pourront utilement en tirer certaines explications
Rental housing --- Logement locatif --- Licenses --- Law and legislation --- Permis, licences, etc. --- Droit --- Home ownership --- Belgium --- Wallonia (Belgium) --- Lease and rental services --- Handbooks, manuals, etc. --- Real estate business --- Belgique
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Lease and rental services --- Commercial law --- Rental housing --- Location --- Droit commercial --- Logement locatif --- Law and legislation --- Law and legislation --- Droit --- Droit
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Tax law --- Belgium --- 347.755 --- 347.755 <493> --- leasing --- biens mobiliers fiscal --- belgique --- BE / Belgium - België - Belgique --- 658.2 --- Commerciele lening. Leasing. Renting--(Handelsrecht) --- roerende goederen fiscaal --- belgie --- Leasing. --- 347.755 Commerciele lening. Leasing. Renting--(Handelsrecht) --- Lease and rental services --- Contracts --- Leases --- Operating leases --- Accounting --- Leasing --- Lease and rental services - Belgium --- Contracts - Belgium --- Leases - Accounting - Belgium --- Operating leases - Accounting - Belgium --- Crédit-bail
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FIRMS --- COMMERCE --- ENTERPRISES --- Acquisition --- Buying --- Monograph --- Business enterprises. --- Commerce. --- Purchasing. --- Materials management --- Lease or buy decisions --- Business organizations --- Businesses --- Companies --- Enterprises --- Firms --- Organizations, Business --- Business --- Trade --- Economics --- Transportation --- Négociation --- Vente
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Lend-lease operations (1941-1945) --- World War, 1939-1945 --- Prêt-bail, Opérations du (1941-1945) --- 2ème guerre mondiale --- 2eme guerre mondiale --- Economic aspects --- Finance --- Aspect économique --- Finances
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Lend-lease operations (1941-1945) --- World War, 1939-1945 --- World War, 1939-1945 --- Prêt-bail, Opérations du (1941-1945) --- 2ème guerre mondiale --- 2eme guerre mondiale --- Economic aspects --- Finance --- Aspect économique --- Finances
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Baux commerciaux --- Baux commerciaux -- Droit et législation --- Baux industriels --- Business leases --- Commercial leases --- Commercial leases -- Law and legislation --- Crédit-bail --- Equipment leasing --- Handelshuurcontracten --- Handelshuurcontracten -- Recht en wetgeving --- Industrial equipment leases --- Leases [Industrial equipment ] --- Leasing --- Loyers commerciaux --- Propriété commerciale --- BE / Belgium - België - Belgique --- 347.753.6 --- 658.2 --- Verhuur van materieel. Leasing. --- Leasing. --- Lease or buy decisions --- Leases --- Lease and rental services --- Law and legislation --- Verhuur van materieel. Leasing
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Leases --- -Landlord and tenant --- -347.453 <494> --- Landlord and tenant --- Tenants --- Apartment houses --- Commercial law --- Housing management --- Land tenure --- Possessory interests in land --- Real property --- Distress (Law) --- Farm tenancy --- Rent --- Waste (Law) --- Contracts --- Conveyancing --- Land titles --- Hire --- Lease or buy decisions --- Huur. Huurovereenkomst. Verhuren--Zwitserland --- Law and legislation --- Theses --- 347.453 <494> Huur. Huurovereenkomst. Verhuren--Zwitserland --- 347.453 <494>
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