مجلة المنتدى للدراسات والابحاث الاقتصادية
Volume 9, Numéro 1, Pages 738-747
2025-06-01

The Problematic Of The Accounting And Tax Treatment Of Leasing Transactions In Accordance With The Financial Accounting System Of Small And Medium-sized Enterprises (smes), Comparative Evaluation.



Authors : Kheloui Abdallah Chekib . Bachounda Rafik .

Abstract

The objective of this research is to conduct a compared analysis of the modification in tax legislation that have occurred in the field of leasing for SMEs in recent years. It also discusses and tabulates the impact of leasing transactions on accounting information in the context of dissemination of information to lessors and lessees, identifying similarities and differences between the various players in the field of leasing for small and medium-sized enterprises (SMEs).

Keywords

Law No. 07-11 on leasing operations ; Leasing ; Finance lease ; Royalties ; Option to buy

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