أثر تطبيق معايير المحاسبة الدولية على القياس والإفصاح المحاسبي عن عقود الإيجار التمويلي

Abstract EN

The study examined the impact of the application of international accounting standards on the measurement and disclosure of accounting for lease, and was the main problem of the study is that there are some enterprises and companies in Sudan do not adhere to the application of international accounting standards, which had a negative impact on the process of accounting disclosure.

So aim of this study is mainly to demonstrate and explain the impact of the application of international accounting standards on the measurement and disclosure of the lease, and can achieve that goal by clarifying the importance of measurement and disclosure of accounting for lease, as well as learn how to apply those standards that relate to leases financing.

And to achieve the objectives of the study were followed inductive approach when formulating research problem, and deductive approach when formulating hypotheses for scientific research, as researchers used the questionnaire as a tool for data collection.

Has been reached for many of the most important results; that the application of international accounting standards will help improve the disclosure of accounting for lease, and the International Accounting Standard No.

(17) provides clear guidance on the measurement and disclosure of accounting.

Based on these results, concluded researchers of many of the recommendations, including the companies to apply international accounting standards as a good means to improve the measurement and disclosure of accounting for long-term contracts, as well as the existing order of accounting and auditing profession in Sudan to develop a mechanism to compel companies and economic institutions to follow international accounting standards.