Accounting for leases by lessee : case study

الملخص EN

This paper aims to clarify the current deficiencies of lease accounting by lessees, to do so we focused on one of the Algerian enterprises as a case.

The results refer to the fact that lease accounting requires attention because the current distinction between operating and finance lease is unrealistic and does not reflect the substance of transactions.

We also have concluded that the adoption of a new accounting rule of leases will serve to make financial statements more accurate and transparent.

Finally, developing accounting for leases can greatly benefit the users of financial statements since it creates access to the real accounting information which provides a complete and understandable picture of an enterprise's leasing activities.