أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
The transaction should show the economic reality rather then its legal form or how it is recorded. e.g. An operating and Finance Lease.
Like if in accounting a lease whose conditions are showing that its a finance lease but we are considering it as a operating lease and not capitalizing the asset.
