{"id":1207,"date":"2017-11-13T14:22:48","date_gmt":"2017-11-13T14:22:48","guid":{"rendered":"http:\/\/www.sage.com\/fr-fr\/blog\/?p=1207"},"modified":"2026-02-05T15:02:14","modified_gmt":"2026-02-05T14:02:14","slug":"nouvelle-norme-comptable-ifrs16-contrats-location","status":"publish","type":"post","link":"https:\/\/www.sage.com\/fr-fr\/blog\/nouvelle-norme-comptable-ifrs16-contrats-location\/","title":{"rendered":"La norme comptable IFRS 16 sur les contrats de location"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/categorie\/gestion-financiere\/\" class=\"entry-header__link\">Gestion Financi\u00e8re<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tLa norme comptable IFRS 16 sur les contrats de location\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2017-11-13T14:22:48+01:00\">13 novembre 2017<\/time><\/span><span class=\"reading-time\"> min de lecture<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"La norme comptable IFRS 16 sur les contrats de location\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/nouvelle-norme-comptable-ifrs16-contrats-location\/\"\n\t\t\tdata-share-text=\"Veuillez lire cet article int\u00e9ressant\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Partager<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copier le lien<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copi\u00e9<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/fr-fr\/blog\/author\/manuelpinto\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/07\/Manuel-Pinto-350x350.jpg\" class=\"entry-author__image\" alt=\"Manuel Pinto\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/07\/Manuel-Pinto-350x350.jpg 350w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/07\/Manuel-Pinto-768x768.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/07\/Manuel-Pinto.jpg 800w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Manuel Pinto<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<p>Applicable aux entreprises cot\u00e9es en Bourse d\u00e8s le 1er janvier 2019, la <strong>nouvelle norme comptable IFRS 16 sur les contrats de location<\/strong>, simple ou financi\u00e8re, devrait permettre \u00e0 termes aux analystes de comparer plus facilement les situations comptables de ces entreprises. Le point complet.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-l-application-de-la-norme-comptable-ifrs-16\">L\u2019application de la norme comptable IFRS 16<\/h2>\n\n\n\n<p>La <strong>norme IFRS 16 qui s\u2019appliquera en Europe le 1er janvier 2019, porte sur les contrats de location<\/strong>. Elle remplace l\u2019actuelle norme IAS&nbsp;17 qui comptabilise de fa\u00e7on distincte les actifs en contrats de \u00ab\u2009location financement\u2009\u00bb et ceux en contrats de \u00ab\u2009location simple\u2009\u00bb, les premiers \u00e9tant enregistr\u00e9s au bilan comme des acquisitions, pas les seconds. Avec la norme IFRS 16, <strong>tous les contrats de location seront dor\u00e9navant trait\u00e9s de la m\u00eame mani\u00e8re<\/strong>. Au lieu de comptabiliser une charge de location, les entreprises devront remplacer, dans leur bilan, la location par un actif \u00e9quivalent et une dette correspondant \u00e0 l\u2019acquisition de cet actif.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-les-entreprises-concernees\">Les entreprises concern\u00e9es<\/h2>\n\n\n\n<p>Ce qui concernera aussi bien : <strong>les locations \u00e0 long terme de b\u00e2timents<\/strong> (distributeurs ou h\u00f4teliers non propri\u00e9taires de leurs murs), <strong>de gros mat\u00e9riels<\/strong> (BTP, exploration mini\u00e8re, gazi\u00e8re et p\u00e9troli\u00e8re,\u2026), <strong>dans le transport<\/strong>, les entreprises qui ne poss\u00e8dent pas mais louent leur flotte de v\u00e9hicules (a\u00e9riens, ferroviaires ou routiers), ou encore les entreprises qui <strong>louent et exploitent des brevets. Toutes ces locations devront \u00eatre dor\u00e9navant inscrites au bilan des entreprises.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-en-pratique-ce-que-cela-va-changer\">En pratique, ce que cela va changer<\/h2>\n\n\n\n<p>En pratique, cela ne va pas changer grand chose : les entreprises auront toujours la possibilit\u00e9 de <strong>choisir entre achat, location simple ou location financement<\/strong> selon des crit\u00e8res de choix \u00e9conomiques et op\u00e9rationnels, propres \u00e0 chacune d\u2019entre elles.<br>\nL\u2019impact sur le <strong>compte de r\u00e9sultat<\/strong> sera, lui, tout autre. La norme risque en effet de cr\u00e9er un <strong>d\u00e9calage par rapport aux r\u00e9sultats actuels<\/strong>. La charge de loyer \u00e9tant d\u00e9compos\u00e9e entre amortissement de l\u2019actif et frais financiers. Avec un impact sur les ratios financiers, notamment l\u2019EBITDA (le b\u00e9n\u00e9fice avant int\u00e9r\u00eats, imp\u00f4ts, d\u00e9pr\u00e9ciation et amortissement).<br>\nLe Bureau international des normes comptables (IASB) a ainsi calcul\u00e9 que les entreprises vont devoir <strong>r\u00e9int\u00e9grer environ 2 800 milliards de dollars de contrats de location dans leurs bilans<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-mettre-en-conformite-sa-comptabilite\">Mettre en conformit\u00e9 sa comptabilit\u00e9<\/h2>\n\n\n\n<p>Pour mettre en conformit\u00e9 son syst\u00e8me d\u2019information comptable, il conviendra donc de privil\u00e9gier, et ce d\u00e8s aujourd\u2019hui, <strong>une solution permettant de connecter le plan de location des actifs mat\u00e9riels ou immat\u00e9riels \u00e0 ses impacts sur le bilan et le compte de r\u00e9sultat<\/strong>.<br>\nLa mise en place d\u2019IFRS 16 va en effet g\u00e9n\u00e9rer d\u2019importants travaux d\u2019adaptation dans les entreprises cot\u00e9es, avec l\u2019<strong>analyse de l\u2019ensemble des contrats de location et de la mise en place de nouveaux outils de suivi et de comptabilisation<\/strong>. Pour \u00eatre fin pr\u00eat d\u00e9but 2019, mieux vaudra donc ne pas trop tarder \u00e0 se renseigner pour savoir si votre solution est capable de passer d\u2019une norme \u00e0 l\u2019autre sans trop de difficult\u00e9. Ce que permet par exemple <a title=\"Sage FRP 1000\" href=\"https:\/\/www.sage.com\/fr-fr\/produits\/sage-frp-1000\/\" rel=\"noopener noreferrer\">Sage FRP 1000cloud<\/a>.<\/p>\n\n\n\n<p>Pour en savoir plus <a href=\"https:\/\/www.sage.com\/fr-fr\/produits\/sage-frp-1000\/\" rel=\"noopener noreferrer\">Sage FRP 1000cloud<\/a>&nbsp;et <a href=\"https:\/\/www.sage.com\/fr-fr\/sage-business-cloud\/sage-x3\/\" rel=\"noopener noreferrer\">Sage X3<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Applicable aux entreprises cot\u00e9es en Bourse d\u00e8s le 1er janvier 2019, la nouvelle norme comptable IFRS 16 sur les contrats de location, simple ou financi\u00e8re, devrait permettre \u00e0 termes aux analystes de comparer plus facilement les situations comptables de ces entreprises. Le point complet. L\u2019application de la norme comptable IFRS 16 La norme IFRS 16 [&hellip;]<\/p>\n","protected":false},"author":363,"featured_media":1259,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"footnotes":""},"categories":[12],"tags":[70,150,688],"business_type":[9,11],"lilypad":[],"context":[],"industry":[23,24,25,26],"persona":[35,34,40],"imagine_tag":[450],"coauthors":[922],"class_list":["post-1207","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion-financiere","tag-comptabilite","tag-devis-et-gestion-commerciale","tag-immobilisations-amortissements","business_type-petites-et-moyennes-entreprises","business_type-expertise-comptable","industry-btp","industry-industrie","industry-negoce","industry-services"],"sage_meta":{"region":"fr-fr","author_name":"Manuel Pinto","featured_image":"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2017\/11\/nouvelle-norme-comptable-IFRS16-contrats-location.jpg","imagine_tags":{"450":"ERP"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice France","distributor_original_site_url":"https:\/\/www.sage.com\/fr-fr\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/1207","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/users\/363"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/comments?post=1207"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/1207\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media\/1259"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=1207"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/categories?post=1207"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=1207"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/business_type?post=1207"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/lilypad?post=1207"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/context?post=1207"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/industry?post=1207"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/persona?post=1207"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/imagine_tag?post=1207"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/coauthors?post=1207"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}