معايير عقود الإيجار طويل الأجل الدولية في القطاع الحكومي و إمكانية تطبيقها على النظام المحاسبي الحكومي

Abstract EN

This research Highlights are lower for long-term rental contracts according to the international accounting standards in the public sector in the economic units that apply the governmental accounting system.

The long- term rent is a contract for the provisions and conditions that are concluded between two people, or is a set of agreements that committed the contract Party (lesson, the tenant ) and the nodes for a period of time more than a year.

The international Accounting standards has employed many treatments in the leaser records to reach a measurement and competition for the information that meets the needs of users and the explain the financial statement of the general economic unity.

The measurement is among the most important processes that facilitate reliable data, but the most important insurance in the safety and accuracy of information on the facility provided to users.