期刊名称：Acta Universitatis Sapientiae: Economics and Business
电子版ISSN：2360-0047
出版年度：2020
卷号：8
期号：1
页码：69-78
DOI：10.2478/auseb-2020-0005
语种：English
出版社：Sciendo
摘要：This study aims to discuss the effects of the AAIOFI accounting standards of fi nancial leased assets on the accounting treatment of the lessee in the case of using the Islamic fi nance lease. The importance of this study became evident when AAIOFI announced Islamic accounting standards with a signifi cant difference between the IFRSs about the recognition of leased fi nancial assets. Islamic fi nancial institutions recognize the fi nancial leased assets following AAIOFI accounting under long-term assets in the statement of fi nancial position. This study used the interviews as a qualitative research method with fi nancial managers of Jordanian companies using Islamic fi nancial leasing. This study reached the conclusion that both Islamic fi nancial leasing parties recognize the assets in the long-term asset side. The recommendations to avoid the infl ation of the Islamic fi nancial leased assets will be by applying a reasonable accountancy treatment by the lessee and consider it as operational leasing with proper justifi cation for the noncompliance with the IFRS.
