الدراسة المحاسبية لعقد الإيجار التمويلي وفق النظام المحاسبي المالي ومعايير المحاسبة والتقارير المالي الدولية: دراسة مقارنة

الملخص EN

This study aims to shed light on the technology of financial leasing, which has become one of the most important means that economic institutions rely on in order to finance their activities and allow them to continue in activity, invade markets and other modern strategies.

we also tried to shed light on the accounting treatment of the financial lease contract according to the financial accounting system.

and international standards.

we have used the descriptive approach in presenting the theoretical information about the financial lease contract and the analytical approach in the applied study that dealt with a sample of the Algerian institutions, namely, “al-Baraka bank” and the el-Wadi agency.

and international financial reports.