الفهرس 
المدخـل إلى نشـاط التأجير التمويلى والطرق الحالية للقياس والإفصاح المحاسبى عن عقود التأجير التمويلىيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
This study tries to introduce an accounting perspective for measuring and disclosure regarding capital lease contracts for the purpose of supporting the investors’ decisions as this is one of the most important subjects during the last two decades . In order to achieve this purpose, this research is introduced in two parts : Part I : An Approach To Financing Lease Activity And The Current Methods For Accounting Measurement And Disclosure Of Financing Leases . Part II : An Accounting Perspective Of Financing Leases For Supporting The Investors’ Decisions . The First Part Contains Two Chapters As Follows : 1 st Chapter : An Approach To Financing Lease Activity . 2 nd Chapter : The Current Methods For Accounting Measurement And Disclosure Of Financing Leases . The Second Part Contains Three Chapters Which Are : 1 st Chapter : The Aims Of Accounting For Financing Leases, And Its Accounting Perspective . 2 nd Chapter : Accounting For Financing Leases And Its Effects On Supporting The Investors’ Decisions . 3 rd Chapter : The Applied Study .