International trade financing through leasing: a means of investment assistance in Algeria. Operations and Establishment
Keywords:
leasing, financial leasing, financial leasing in international trade, Algerian financial accounting system, accountingAbstract
A lease is the temporary acquisition of the right to use a property. Leasing is a financing technique in which the right to use an asset for all or almost all of its economic life is granted to the lessee for a certain price, and at the end of this period, the right of ownership of the asset is transferred. International leasing operations are the cross-border version of leasing transactions. International leasing operations in Algeria; It is shaped by leasing legislation, tax legislation, customs legislation, international law legislation and other legislation. Since international leasing operations are shaped by national laws and international conventions, it is necessary to comply with the standards developed for its accounting. The aim of this study is to provide information about international financial leasing, to examine it in terms of legal regulations and to examine the accounting process (in terms of financial leasing company).
To this end, international leasing operations are examined theoretically, data on the international trade situation in Algeria are presented, examined in terms of legal legislation, and import applied (full import incentive certificate) and special cases are dealt with to deal with the accounting of leasing operations in international trade.
References
ACHOUCHE Mohamed, BELAHBIB Razika. (2009, 10 01). «Développement-Des-Systèmes-Financiers-Des-Pays-Du-Maghreb-Et-Financement-Des-Pme-Une-Analyse-Comparative.». Revue d'ECONOMIE et de MANAGEMENT.
Boubaa Abdelwahab , Haffar Adlane ( 08-06-2021 )« Le Factoring Comme Technique De Gestion Du Risque De Crédit, Dans Le Cadre Des Opérations De Leasing En Algérie »
BENSAAD, A. (2014, 12 22). «LE-LEASING-EN-ALGERIE : REALITE-ET-PERSPECTIVES-DE-DEVELOPPEMENT». Journal of Economics and Applied Statistics.
AMAZIGH, H. «Financement des investissements : Le crédit à moyen terme et le crédit-bail». Algeria, Higher School of Banking, 2014.
ATTAR, K., NIBOUCHE, L. «Gestion du risque de liquidité par l’approche ALM, cas de la CNEP-banque», Alger. Alger, 18th promotion: Higher School of Banking, 2016.
BAALA Tahir, NAMOUN Mohamed Azzedine «Comparaison entre le traitement comptable et fiscal du Contrat Crédit-Bail.», 2007.
BANQUE, A. B. (2011). «Rapport d’activité. Algérie: BANQUE, AL BARAKA».
Beladel, A. «Le crédit-bail une alternative de financement des entreprises en Algérie.» Magister's Memory. TiziOuzou , sciences économiques , option: Currency , finance , Banking , Algeria; University of TiziOuzou, 2011.
BOUBENNA, L. «LE CREDIT-BAIL MODE DE FINANCEMENT DES INVESTISSEMENTS». Thesis with a view to obtaining the Magistère diploma. Faculty of Economics and Management, Algeria: University of Algiers, 2009.
BOUSRI, M. (Avril, 2004). «Revue Convergence, N°12. Le leasing ou crédit-bail». Algeria: Banque Extérieure d’Algérie.
CHABANE, K. «Financement-des-investissements:comparaison-entre-le-crédit-à-moyen-terme-et-le-crédit-bail». Algeria. Algeria, 2015.
CHOLME, J. (2008). Séminaire. «L’impacts des normes IFRS sur les banques & institutions financières». Algeria: Organisé par AFC El djazair.
DALI YOUCEF, S. «Le-financement-par-le-leasing:un-nouveau-moyen-d’aide-au-développement-de-la-PME-en-Algérie,-Son-application-à-la-BNP-Paribas-EL-Djazaïr-
et-la-BADR-Banque.». Magister’s thesis Management Finance Option: Oran 2 Ahmed BEN AHMED University, 2011.
DJEMAOUI .N et MAMMERI .W. (2002). «Etude du crédit-bail ‘Leasing’ Application du modèle Logit sur les clients de la SALEM.» State engineer in planning and statistics, Algeria: INPS. Algiers.
DJOUAMAÂ, A. «Le financement des entreprises en Algérie : Une relation Banque-Entreprise Cas d’un échantillon de grandes entreprises.» Alger, 38th PROMOTION Bank: MAGHREB DEVELOPMENT FINANCING INSTITUTE, 2020.
GHEDDACHE, L. «la capacité d’endettement de l’entreprise dans un contexte d’économie de marché.» university M. Mammeri, Tizi-Ouzou, 2007.
Habarek, W. «le crédit-bail en Algérie». Higher diploma in banking studies, 2011.
Jean-Jacques, F. (2010). «Comptabilité générale et gestion d'entreprise». Hachette, Paris.
Pruvost, J.-M. (2009). «Dico financier». Dunod, Paris:.
SMAILI, N. (2018). «Pratique du crédit- bail en Algérie : état des lieux et perspectives», Colloque national : «le financement par crédit-bail dans la loi algérienne». University de Bejaia, Algeria.
