الإجارة التمويلية و الإجارة المنتهية بالتمليك : دراسة مقارنة بين العقود التقليدية و الإسلامية

الملخص EN

This study aims to clarify the conceptual framework for each of the financial leasing contracts and the leasing ending by ownership, with the identification of the essential differences between them in terms of accounting standards applied, as well as in terms of Islamic sharia.

a clear difference has been reached between the financial and Islamic concept of accounting standards for the leasing contract, and the difference in the accounting treatment for each of them, and despite the ease of applying the financial leasing contract from an accounting point of view, it is characterized by the impermissibility (usurious leasing) from the point of view of sharia, and therefore, the application of leasing ending by ownership contracts must be generalized.

by owning its award forms as an Islamic financing alternative for individuals and institutions, with the need to improve the quality of banking services in such contracts.

as for the statistical study, it has proven the need to generalize the use of the Islamic leasing contract with recommendations from specialists in the field of Islamic banking, given the advantages it enjoys and the increasing demand for it in Islamic banks.