IFRS and transactions
IFRS 16 restatement of a commercial lease portfolio.
Sector
Multi-site services group
Domain
IFRS and transactions
Mission
IFRS 16 restatement of a
Duration
Several months
A multi-site group needed to strengthen its IFRS 16 liability over several reporting periods.
The lease portfolio was large and heterogeneous, with a need for transferable documentation for external review. The engagement had to respect the current close calendar.
Altesia a pris le pilotage fonctionnel du projet : Common method, centralized assumptions, restatement by entity batches ; Full review file: discount rates, durations and renewal options ; Dedicated Altesia team, calendar independent of the current close.
IFRS 16 documentation structured and ready for external review. The selected portfolio was restated under IFRS 16 using centralized assumptions, batch recomputation and consistency controls.