Les cahiers du CREAD
Volume 36, Numéro 3, Pages 501-524

محاسبة حوافز الإيجار الممنوحة في إطار التخفيف من تداعيات وباء كورونا(كوفيد-19)

الكاتب : قادري عبد القادر .


This study purports to highlighting the most important economic effects of the Corona pandemic (Covid-19) on the economic enterprise segment and the accounting method of the leasing incentives granted to it in the context of the aids to overcome the period of shortage of the cash inflows, in that this study has concluded several results, the most important that the proper accounting treatment requires that the exemptions granted be distributed equally along the remaining lease period.

الكلمات المفتاحية

Incentives; Leases; lessee; lessor; accounting.