مَعيار الإبلاغ المالي الدوليIFRS 16
                                                        
                                                                                                            
                                                            المَعيار الدوليIAS 17
                                                        
                                                                                                            
                                                            عُقود الإيجار
                                                        
                                                                                                            
                                                            التمويل خارج الميزانية
                                                        
                                                                                                            
                                                            المؤشِرات المالية
                                                        
                                                                                                            
                                                            جَودة الإبلاغ المالي
                                                        
                                                                                                                                                                                                                                                                                                            
                                                            : IFRS 16
                                                        
                                                                                                            
                                                            IAS 17
                                                        
                                                                                                            
                                                            Lease contracts
                                                        
                                                                                                            
                                                            off- Balance sheet Financing
                                                        
                                                                                                            
                                                            Financial indicators
                                                        
                                                                                                            
                                                            Quality of financial reporting
                                                        
                                                                                                                                                                                         
                                                                        
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                                        Abstract
The leases, are regarded as one of the most controversial accounting issues in recent years, since they  represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve 
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