قاعدة محاسبية محلية مقترحة للمحاسبة عن عقود الإيجار

الملخص EN

The research aims to identify the leases and what was covered by the international and arabic standards regarding the accounting of leases.

It also proposes an accounting basis for accounting rental contracts including classifications of rental contracts, along with a description of the accounting treatments used by both parties (lessor and lessee).

The research reached the most important conclusions is that the existence of a local accounting base, accounting for the rental contracts would be a document to solve accounting problems and an attempt to standardize accounting treatments at the level of all economic units interested in this matter.

The research also reached the most important recommendations is to adopt the application of the proposed accounting rule (The Standards Board and the accounting rules in the Republic of Iraq) and employ them to suit their application in the Iraqi environment.