IFRS transition — Giraudy group (out-of-home advertising leases).

An out-of-home advertising group in a disposal process had to reconstitute its IFRS 16 liability over a decade.

The lease portfolio was massive, heterogeneous, and the buyer required auditable documentation before signing. The engagement had to deliver on a tight calendar, without disturbing current close production.

Altesia a pris le pilotage fonctionnel du projet : Common method, centralized assumptions, restatement by entity batches ; Full audit support file: discount rates, durations, renewal options ; Dedicated Altesia team, calendar independent of the current close.

IFRS 16 documentation delivered to the buyer without auditor reservation. The full portfolio of 3,000 leases was restated under IFRS 16.