abstract

The aim of the research is to show the importance of leasing finance and its role in supporting and developing medium and small projects (SMEs), as these projects are one of the most important sectors that aim to achieve economic and social development in most of the countries of the world, which has made the ways to support and finance them of great importance Especially “what is known as lease financing, as the conceptual framework was presented, and an analytical study was conducted of the practical reality of rental financing and its role in financing the assets of medium and small projects depending on” the official sources of interest to projects such as the General Authority for Statistics in the Kingdom of Saudi Arabia. Friendly and the Iraqi Central Bureau of Statistics in addition to the published reports, periodicals, information and data obtained by the researcher through the official websites, and the statistical package (SPSS) was used to reach the results of the research that summarized a set of conclusions and recommendations, most notably that lease financing is an additional opportunity for medium and small projects It is allowed to make a comparison between lease financing and other loans granted. As for the most prominent recommendations, it was necessary to work on expanding and spreading the culture of lease financing among the Iraqi investors by promoting in all media outlets. L or through participation in international and local economic seminars and workshops, as well as “the adoption of international accounting standards in accounting treatments for lease financing in Iraq.