More informations on: br br A word from the author br "The IFRS approach lays on the economic reality whereas the French approach is attached to the patrimonial approach. Therefore, the way of funding of the fixed assets must not affect the presentation of the balance sheet. br The consolidated financial statements complying with IFRS must include the fixed assets acquired under finance leases, for the finance leases is only a particular way of funding, which does not alter the real exploitation of the good.