مشتقة التأجير التمويلي و دورها في قياس معدل دوران الموارد

الملخص EN

The study aimed to identify the role of financial leasing derivative in the measurement of resource turnover; besides presenting the leasing financial formula as a global system that converge its financial facets; as well as identifying the methods of measuring resource turnover in financial leasing derivative, then clarifying the impact of its proper application, and thus developing of a documentary cycle for this formula.

The study concentrated on the problem of the lack of knowledge of users of financial leasing formula with cost, yield, and the rate of resources turnover for financial leasing between the contract parties for the financing operations, who benefit from the flexibility available by the accounting standards and failure to reach controls and procedures agreed to help with the utilization of this modern formula.

To achieve the objectives of the study the researcher used a range of approaches represented by the historical approach for the analysis of previous studies tracking the phenomenon of leasing formula according to its documentary accepted standards and historically accounting systems; the inductive approach to test the hypotheses of the study; and the descriptive method using a random sampling technique.

The study reached the following findings: the financial leasing formula can be regarded as one of the best accounting formulas that combine the contract parties in order to move the resources towards the other party, thus leading to a higher turnover of resources among these parties.

The study calls for including the use of accounting standards in the analysis of the concept of financial leasing derivative to complete the image of this formula between the financial parties of the derivative contract ending with ownership.

In addition, the need to use the financial leasing derivative formula to apply the increase in the size of operation and reducing the risk; besides increasing the circulation of resources between the owner and lessee.