Accounting for leases by lessee : case study

Joint Authors

Sinhadji, Hibah
Lemrini, Sumayyah

Source

Les Cahiers du MECAS

Issue

Vol. 17, Issue 3 (30 Jun. 2021), pp.51-61, 11 p.

Publisher

Université Abou Bekr Belkaid Laboratoire de Recherche Management des Entreprises et du Capital Social

Publication Date

2021-06-30

Country of Publication

Algeria

No. of Pages

11

Main Subjects

Accounting

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