محاسبة عقود الإجارة المنتهية بالتمليك حسب معيار المحاسبة المالية الإسلامية رقم 08: دراسة حالة بنك السلام الجزائري

Abstract EN

This study aims to clarify the accounting treatment of the rent-to-own contracts (financing lease) according to the Islamic accounting standard no.

08 issued by the accounting and review authority for Islamic financial institutions, as these contracts are considered one of the most important formulas of financing in Islamic banks.

in the theoretical side, the theoretical concepts related to leasing were discussed focusing on the most important accounting records related to it, as stipulated in the Islamic accounting standard N° 08, as for the practical side, the stages of accounting treatment for lease contracts in the Algerian al Salam bank, which is considered one of the most important Algerian Islamic banks that adopted this financing formula were discussed.

it was concluded that the lease contract ends with ownership can achieve good and guaranteed returns for the lessor through lease contracts during the validity period of the contract, which provides continuous cash flows for him throughout the contract period, in addition this contract reduces the severity of economic fluctuations for the lessor.