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الرئيسية > تقييم الممارسة المحاسبية الجار...>الوصف

تقييم الممارسة المحاسبية الجارية لنشاط التأجير التمويلي في البيئة المصرية في ضوء معايير المحاسبة المصرية و الدولية

المصدر: مجلة كلية التجارة للبحوث العلمية
الناشر: جامعة أسيوط - كلية التجارة
المؤلف الرئيسي: عبدالبديع، أشرف محمد (مؤلف)
المجلد/العدد: ع 44
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2008
الشهر: يونيو
الصفحات: 55 - 160
رقم MD: 69621
نوع المحتوى: بحوث ومقالات
قواعد المعلومات: EcoLink
مواضيع:
التأجير التمويلي | المحاسبة | التأجير | التمويل | مصر | الاحوال الاقتصادية | المعايير المحاسبية | العقود | الضرائب | قانون الضرائب | المحاسبة الدولية
رابط المحتوى:
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المستخلص: This paper discusses the process of finance leasing "the lease that transfer substantially all the risks and rewards incident to ownership of an assets" in both the lessees and lessors Egyptian companies at the light of the Egyptian and International Accounting Standards, the researcher deals with this issue in the light of increasing the process of finance leasing in Egypt in the last years, whereas the law No. 95 for the year 1995 and the Egyptian Accounting Standard No. (20). "the Rules and Standards of Accounting in Finance Lease" is completely are different form the rules and standards that governed the same activity in most - or all - countries which has the finance leasing is practiced. The study aims to: Compare between the Egyptian rules and standards that governed the finance leasing on one hand and the international rules on the other; Evaluate the currant accounting practices in some lessees and lessors companies; Introduce some results, suggestions and recommendations to improve the process of measurement and disclosure of finance leasing in Egypt. To achieve the objectives of this study, the researcher will review the accounting literature concerning the finance leasing and examine the finance leasing contracts & analytical study in some lessees and lessors Egyptian companies. The study includes four chapters as follows: The Nature of finance leasing and the previous studies which deal with this issue; The contract of finance leasing and the accounting treatment which follows in both companies (lessees and lessors); Some Accounting and taxes issues & problems which face the finance leasing activity in Egypt; Summary, conclusions and recommendations. The study introduces some results and recommendations related to reasons behind the increasing of the activity of finance leasing in Egypt in the last Years, criteria which follows by companies in classifying the leasing contracts, the difference between the accounting treatment in Egyptian companies and the rules of international standard and at last the necessity of making some modifications and adjustments on the accounting and taxes treatment in the Egyptian companies at the light of IAS. No 17 (International Accounting Standard No. 17).
البحث عن مساعدة: 662220

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