المعالجة المحاسبية لعقود الإيجار التمويلي حسب المرجعية المحاسبية الدولية و النظام المحاسبي المالي الجزائري

الملخص EN

Financial leasing operations have emerged in response to individuals and projects in financing investment activities, This type of funding has created complications on the accounting side, The International Accounting standard was issued IAS17 for addressing these accounting complications by the (IASC) in 1982 and amended in 1997.

Algeria's financial accounting system was adopted in the midst of the accounting reforms in the 2010 are financial leases.

The research aims to know what is stated in the standard IAS17 as well as the financial and accounting system on the subject of leasing.

After analyzing, we concluded that: processors accounting of financial leasing in accordance with the financial and accounting system Comply with a significant content ratio with International Accounting Standard IAS17, and that the accounting registration is by the lessee's recognition leased assets and record it in his accounting books, This is in application of the principle of the primacy of economic reality over the legal appearance, the lessee can also obtain it at the end of the contract period.