المعالجة المحاسبية لعقود الإيجار التمويلي بين النظام المحاسبي المالي و المعايير المحاسبية الشرعية

Abstract EN

This study aims to clarify the accounting treatment of financial leases between the Financial Accounting System (SCF) and Islamic accounting standards, where the concept, objectives and scope of application of the financial accounting system were addressed, as well as highlighting how the accounting processing of the lease was addressed according to What the system said in the books of both the lessor and the tenant, as discussed what is the Islamic accounting standard No(08) which is the lease and the lease ending in ownership, and show the tired accounting treatment according to this criterion, and the conclusion of the most important differences between them, and this study found that The Islamic accounting standard is based on the promise of ownership in the case of the classification of financial leases compared to the financial accounting system in which the economic essence prevails on the legal side