المعالجة المحاسبية لعقود الإجارة من منظور المعايير المحاسبية الإسلامية ومعايير الإبلاغ المالي الدولية

Abstract EN

This research aims to study the accounting treatment of Ijara and Ijarah Muntahia Bittamleek contracts, whether by the lessor or lessee, with reference to Islamic accounting standard n° 8 (Ijara and Ijara Muntahia Bittamleek) issued by the accounting and auditing organization for Islamic financial institutions (AAOIFI), and its comparison with (operating lease and financial lease) treated according to IFRS 16 (leases) issued by the international accounting standards board (IASB).

through the results of the research, a consensus was reached between Islamic accounting standard 8 and IFRS 16 in the accounting treatment of operating leases (operating lease in traditional financing), with the exception of contracts over 12 months, and a radical difference between Islamic accounting standard 8 and IFRS 16 in accounting treatment for leases ending in ownership (financing lease in traditional finance).