Lease ending with ownership

Abstract

This Study aims basicly to introduce one of the most important  short- range financial formulas  that have the finance and investment dimension in the field of banking that is '' lease ended with possession ''.

Wherever  the  study  showed  multifold  illustration scientific application , and the accompanying  legitimate  of  controls  must  be considered in the cases of passport and prevention .

The study also tried to offer and discuss what is  being  said  on  this  formula of problematic.  Finally a statement issued by        ( Accounting and  Auditing  organization for Islamic Financial institutions accounting treatments ) and that the users of this formula must be guided by them .