Accounting for leases by lessee : case study
Joint Authors
Sinhadji, Hibah
Lemrini, Sumayyah
Source
Issue
Vol. 17, Issue 3 (30 Jun. 2021), pp.51-61, 11 p.
Publisher
Publication Date
2021-06-30
Country of Publication
Algeria
No. of Pages
11
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
This paper aims to clarify the current deficiencies of lease accounting by lessees, to do so we focused on one of the Algerian enterprises as a case.
The results refer to the fact that lease accounting requires attention because the current distinction between operating and finance lease is unrealistic and does not reflect the substance of transactions.
We also have concluded that the adoption of a new accounting rule of leases will serve to make financial statements more accurate and transparent.
Finally, developing accounting for leases can greatly benefit the users of financial statements since it creates access to the real accounting information which provides a complete and understandable picture of an enterprise's leasing activities.
American Psychological Association (APA)
Sinhadji, Hibah& Lemrini, Sumayyah. 2021. Accounting for leases by lessee : case study. Les Cahiers du MECAS،Vol. 17, no. 3, pp.51-61.
https://search.emarefa.net/detail/BIM-1249735
Modern Language Association (MLA)
Sinhadji, Hibah& Lemrini, Sumayyah. Accounting for leases by lessee : case study. Les Cahiers du MECAS Vol. 17, no. 3 (Jun. 2021), pp.51-61.
https://search.emarefa.net/detail/BIM-1249735
American Medical Association (AMA)
Sinhadji, Hibah& Lemrini, Sumayyah. Accounting for leases by lessee : case study. Les Cahiers du MECAS. 2021. Vol. 17, no. 3, pp.51-61.
https://search.emarefa.net/detail/BIM-1249735
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 60-61
Record ID
BIM-1249735