الإيجار التمويلي بين النظام المحاسبي المالي و معيار المحاسبة الإسلامي رقم (08)‎ : دراسة مقارنة من وجهة نظر المستأجر

الملخص EN

The objective of this study is to determine the accounting treatment for financial lease from the point of view of the lessee, in accordance with the Financial Accounting System and the Islamic Accounting Standard N° (08).

The study concluded that the financial lease differs from the accounting treatment between the Financial Accounting System and the Islamic accounting standard N° (08), through various stages of treatment starting from the classification, as the economic substance is more important on the legal side of the financial accounting system compared to the Islamic accounting standard which depends on the promise of ownership.

To the recognition and measurement of accounting as an asset and liability in the financial accounting system, reversed the Islamic accounting standard, which is not recognized as an asset and liability.

Moreover, to be disclosed in the financial statements.