فجوة الاختلاف في المعالجة المحاسبية لعقود الإيجار بين النظام المحاسبي المالي و المرجعية المحاسبية الدولية

الملخص EN

This study aims to shed light on the difference between the financial accounting system and the international accounting reference in the accounting treatment of lease contracts after more than 10 years of its application, and to highlight the requirements for updating it to keep pace with developments in the global accounting field.

This paper concluded that the international accounting reference witnessed Several amendments, unlike the financial accounting system, which has not undergone any modification, which created many points of difference that led to incompatibility, which calls for activating the role of the National Accounting Council and issuing local accounting standards compatible with the international accounting reference.