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Еssence and systemment rentalfor accounting requirements

Дмитренко, А.В.

Lease facilitates the restoration of fixed assets, gives the opportunity to increase the level of extensive and intensive use of property, allows to attract the necessary property in economic circulation without significant one-time investments, as well as provides an opportunity to receive income from the lease of temporarily unused objects, while retaining ownership of them, improve the conditions of enterprise development. The reform of accounting in Ukraine, the application of national standards, has brought some positive changes, but the issues of the organization and methods of accounting for lease operations remain uncoordinated, which necessitates theoretical and practical developments taking into account the experience of domestic and foreign scholars. The current methodology and principles of accounting for lease transactions are the object of studying both domestic and world economic science and practice. The given systematization, identification and proposed classification of the lease is very important, since it depends on their legal regulation, documentary and accounting, and, consequently, the economic performance of enterprises.

English

2018-06

оренда

Izdevniciba “BaltijaPublishing», Рига (Латвія)

Dmytrenko A.V. Essence and systemment rentalfor accounting requirements / A.V. Dmytrenko, G.V. Lebedyk // Coastal regions: problems and paradigms of socio-economic development : collective monograph. - Riga, Latvia : Baltija Publishing. - 2018.

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