Measurement And Disclosure Of Leases Ended Freehold With Ownership As A Tool For Financing In The Financial Statements Of Islamic Banks Application Of Alta Damon Sudanese Islamic Bank – 2020 -2021

Abstract

The study aims to identify the Measurement and disclosure of leases ended Freehold with ownership as a tool for financing in the financial statements of Islamic banks - and the application of Alta Damon Islamic Bank, where the problem was the study in that the measurement and disclosure of leases ended Freehold in Islamic banks in Sudan do not cope with Islamic and international standards which affects the validity and fairness of the financial statements of these banks.

The following question embodies the main problem on which the whole study is built:

Are measurement and disclosure of accounting operations for decades, including leases that ended Freehold are not consistent with the standard of financial institutions (8) and the International Standard No. (17) Affect the validity and fairness of the financial statements?                                    

      The study concluded that the measurement and disclosure of accounting operations for leases that ended Freehold contracts in Islamic banks are not consistent with the standard of the Accounting and Auditing for Islamic Financial Institutions (8) Leasing and leases ended. The study recommended the need to adhere to the requirements of measurement and accounting disclosure contained in the standard Muslim No. (8) With respect to measurement and disclosure leases ended contracts.