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              <p>Avec la nouvelle norme IFRS 16, le preneur devra faire figurer à son bilan tous les contrats de location importants selon un modèle comptable unique. Cette norme pose cependant un certain nombre de questions concernant la qualification d’un contrat de location, la détermination de la durée de location et du taux d’intérêt implicite du contrat, ainsi que l’estimation des loyers variables à prendre en compte dans l’évaluation initiale de la dette locative.</p>
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