المعالجة المحاسبية للمعيار المحاسبي الدولي رقم 17 عقود الايجار وفق النظام المحاسبي الماليscf

Abstract

Summary Financing leases have recently been one of the most important sources of financing and practiced by many institutions, which differ from traditional sources of finance with many advantages that enable them to play an active role in the investment process. It is effective and successful for the lessor or lessee, Of the investment, and enables him to recover his money if the tenant is unable to pay. The tenant is able to acquire the necessary equipment to operate without the need to freeze part of his money, thus providing him with greater liquidity that he can invest in other areas. The financial accounting system has become binding on economic institutions under Law 07/11 issued on 25/11/2007, which includes the Financial Accounting System (SCF). This law became effective as of 2010 as the basis for preparing the financial statements in order to come out in a widely accepted manner The financial position and performance of the institution, in accordance with accounting principles and principles derived mainly from accounting standards. Therefore, we will try to highlight how the accounting treatment of IAS 17 Leases of Financial Accounting System (SCF).