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lease accounting

French translation: comptabilisation des contrats de location

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:lease accounting
French translation:comptabilisation des contrats de location
Entered by: NikkoTh

08:36 Jul 11, 2011
English to French translations [PRO]
Bus/Financial - Accounting
English term or phrase: lease accounting
In addition to what is written in sections A – D above, an additional section regarding lease accounting is warranted due to the special attention that it deserves and because elements of it effect both the Statement of Financial Position and the Statement of Performance.
According to US GAAP, leases are broken down into two categories:
Operating Leases; and 2) Capital Leases.
NikkoTh
comptabilisation des contrats de location
Explanation:
"11.1 Comptabilisation des contrats de location-acquisition
Les baux sont classés soit comme des contrats de location-acquisition soit comme des
contrats de location-exploitation. La distinction entre ces deux types de contrats
détermine le traitement comptable approprié. La NOSP-2, Immobilisations corporelles
louées, contient la définition suivante, aux fins de cette distinction :"
http://fr.psab-ccsp.ca/autres-textes-ne-faisant-pas-autorite...
Selected response from:

FX Fraipont (X)
Belgium
Local time: 02:23
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
4comptabilisation des contrats de location
FX Fraipont (X)
2 +1comptabilisation/gestion comptable des baux
Françoise Vogel


  

Answers


27 mins   confidence: Answerer confidence 2/5Answerer confidence 2/5 peer agreement (net): +1
comptabilisation/gestion comptable des baux


Explanation:


Annonce emploi : COMPTABLE IMMOBILIER H/F
www.jobfinance.com/emploi-comptable immobilier-20775...
... création de poste, vous êtes rattaché au Responsable Financier ainsi qu'à un Gestionnaire locatif, dans la gestion comptable des baux. ...

www.agefi.fr/.../Les-futures-regles-comptabilisation-baux-f... -
Les futures règles de comptabilisation des baux moins favorables aux britanniques...


Françoise Vogel
Local time: 02:23
Works in field
Native speaker of: Native in FrenchFrench
PRO pts in category: 36

Peer comments on this answer (and responses from the answerer)
agree  GILLES MEUNIER
42 mins
  -> merci
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
comptabilisation des contrats de location


Explanation:
"11.1 Comptabilisation des contrats de location-acquisition
Les baux sont classés soit comme des contrats de location-acquisition soit comme des
contrats de location-exploitation. La distinction entre ces deux types de contrats
détermine le traitement comptable approprié. La NOSP-2, Immobilisations corporelles
louées, contient la définition suivante, aux fins de cette distinction :"
http://fr.psab-ccsp.ca/autres-textes-ne-faisant-pas-autorite...


FX Fraipont (X)
Belgium
Local time: 02:23
Native speaker of: Native in FrenchFrench
PRO pts in category: 177
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