أهمية تعديل المعالجة المحاسبية لعقود الايجار عند المستأجر في النظام المحاسبي المالي : دراسة مقارنة IAS 17 و SCF و IFRS 16

Abstract EN

As a result of the development in economic activity, leasing had an interest particularly in leasing assets and productive fixe assets, because of the high purchase cost and highe risks associated to the technological prescription.

This paper aims to review the accounting treatment and comparing the accounting measurement methods for leasing at lessee according to the IAS 17 & SCF & IFRS 16, using the comparative method and deductive method in finding conclusions.

One of the most important finding is that development in the accounting field must be by IFRS16, especially after finding out that the information provided to users about obligations of leases in financial statements according to IAS 17 lacks transparency, bring it in use by entities concerned, and create a system to encourage leasing deal that facilitate applying the new standard