محاسبة العقود الإيجارية التمويلية وما واقع تطبيقها في المؤسسات المالية و المصرفية - دراسة حالة لدى بنك BNP Paribasبالمدية

Abstract

The financial lease contract is one of the modern economic forms of financing that enables institutions to obtain equipment without having to pay the full value or even make a large advance payment, but the matter is limited to making the payment for each period according to the agreed contract so that the payment can be monthly In terms of the accounting treatment, the financial accounting system has allocated a special treatment for financia l lease contracts that comply with international standards for lease contracts, whether international accounting standard 17 or IFRS 16 Given the important and major role that financial and banking institutions play in economic life, it is imperative to st udy the financial leasing activity and how to apply it in financial and banking institutions