{"id":9200,"date":"2019-02-20T17:52:53","date_gmt":"2019-02-20T17:52:53","guid":{"rendered":"https:\/\/margill.com\/fr\/?p=9200"},"modified":"2026-01-27T10:20:58","modified_gmt":"2026-01-27T15:20:58","slug":"canada-avis-aux-emprunteurs-et-aux-preteurs-changements-importants-aux-normes-comptables-lintention-des-preneurs","status":"publish","type":"post","link":"https:\/\/margill.com\/fr\/canada-avis-aux-emprunteurs-et-aux-preteurs-changements-importants-aux-normes-comptables-lintention-des-preneurs\/","title":{"rendered":"CANADA : Avis aux emprunteurs et aux pr\u00eateurs : changements importants aux normes comptables \u00e0 l&rsquo;intention des preneurs"},"content":{"rendered":"<p>La norme internationale d\u2019information financi\u00e8re IFRS\u00a016 vient remplacer la norme comptable internationale IAS\u00a017 pour les p\u00e9riodes ouvertes \u00e0 compter du 1<sup>er<\/sup>\u00a0janvier\u00a02019 en ce qui concerne les contrats de location pour toutes les entit\u00e9s canadiennes qui se conforment aux IFRS.<\/p>\n<p><a href=\"https:\/\/www.osler.com\/fr\/ressources\/operations\/2019\/avis-aux-emprunteurs-et-aux-preteurs%c2%a0-changements-importants-aux-normes-comptables-a-l-intention-de\" target=\"_blank\" rel=\"noopener\">Texte int\u00e9gral ici<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La norme internationale d\u2019information financi\u00e8re IFRS\u00a016 vient remplacer la norme comptable internationale IAS\u00a017 pour les p\u00e9riodes ouvertes \u00e0 compter du 1er\u00a0janvier\u00a02019 en ce qui concerne les contrats de location pour toutes les entit\u00e9s canadiennes qui se conforment aux IFRS. Texte int\u00e9gral ici.<\/p>\n","protected":false},"author":23,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"articles-fr","format":"standard","meta":{"_crdt_document":"","footnotes":""},"categories":[422],"tags":[],"class_list":["post-9200","post","type-post","status-publish","format-standard","hentry","category-margill-et-actualites"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>CANADA : Avis aux emprunteurs et aux pr\u00eateurs : changements importants aux normes comptables \u00e0 l&#039;intention des preneurs - Margill<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/margill.com\/fr\/canada-avis-aux-emprunteurs-et-aux-preteurs-changements-importants-aux-normes-comptables-lintention-des-preneurs\/\" \/>\r\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"CANADA : Avis aux emprunteurs et aux pr\u00eateurs : changements importants aux normes comptables \u00e0 l&#039;intention des preneurs - Margill\" \/>\r\n<meta property=\"og:description\" content=\"La norme internationale d\u2019information financi\u00e8re IFRS\u00a016 vient remplacer la norme comptable internationale IAS\u00a017 pour les p\u00e9riodes ouvertes \u00e0 compter du 1er\u00a0janvier\u00a02019 en ce qui concerne les contrats de location pour toutes les entit\u00e9s canadiennes qui se conforment aux IFRS. 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