المعالجة المحاسبية لعقود الإيجار وفق معيار المحاسبة الدولي رقم (13)‎ IPSAS بالتطبيق على مديرية بلدية الموصل

الملخص EN

Leasing is one of the important sources of short, medium and long-term financing, and its importance has increased due to the widespread use of it as one of the sources of financing, so it has received the attention of institutions and professional organizations and because of the different accounting methods in calculating the rent and classifying the lease contract into financing or operational.

The International Accounting Standards Board in the Public Sector (IPSASB) by issuing Standard No.

(13) Lease Contracts, which deals with the accounting transactions for rents in the financial statements of both the lessor and the lessee.

The research aims to show the accounting treatment of lease contracts in accordance with International Accounting Standard No.

(13) IPSAS in general, and on the final accounts prepared by the research subject in particular.

The research was important by clarifying the standard and clarifying the requirements for its application, and its impact on the accounting treatment of the unified accounting system for municipalities.

The researchers showed the accounting treatments for rents due for previous years, as well as classifying lease contracts into operational and financial and showing the impact of this on the statement of financial position.