Accounting for leases by lessee: Case Study | ASJP

les cahiers du mecas
Volume 17, Numéro 3, Pages 51-61
2021-07-13

Accounting For Leases By Lessee: Case Study

Authors : Senhadji Hiba . Lemrini Soumia .

Abstract

This paper aims to clarify the current deficiencies of lease accounting by lessees, to do so we focused on one of the Algerian enterprises as a case. The results refer to the fact that lease accounting requires attention because the current distinction between operating and finance lease is unrealistic and does not reflect the substance of transactions. We also have concluded that the adoption of a new accounting rule of leases will serve to make financial statements more accurate and transparent. Finally, developing accounting for leases can greatly benefit the users of financial statements since it creates access to the real accounting information which provides a complete and understandable picture of an enterprise’s leasing activities.

Keywords

Accounting for leases ; IAS17 and SFAS 13 standards ; IFRSmodel ; SCF regulation

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واقع القياس المحاسبي لعناصر القوائم المالية في ظل الاختلاف بين النظامين المحاسبي والجبائي ومتطلبات المعيار المحاسبي الدولي (ias12) - دراسة على عينة من المؤسسات الاقتصادية في الجزائر- The Reality Of Accounting Measurement For The Elements Of Financial Statements In Light Of The Difference Between The Accounting And Tax Systems And The Requirements Of The International Accounting Standard (ias12) -a Study On A Sample Of Economic Institutions In Algeria-

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أهمية الإفصاح والقياس المحاسبي في القوائم المالية في ظل النظام المحاسبي المالي(scf) وأثره على الممارسات المحاسبية في المؤسسات الاقتصادية The Importance Of Disclosure And Accounting Measurement In The Financial Statements Under The Financial Accounting System Scf And Its Impact On Accounting Practices In Economic Institutions

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إطار مفاهيمي مشترك للمحاسبة الدولية ونظرية المحاسبة المالية لبناء المعايير المحاسبية لتحسين جودة التقارير المالية A Common Conceptual Framework For International Accounting And Financial Accounting Theory To Build Accounting Standards To Improve The Quality Of Financial Reports

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