Accounting and audit of leasing operations

Автор: Zabkova E.O., Kaminova A.Yu.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 3-1 (49), 2019 года.

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Leasing operations are traditionally a problematic object of accounting. This is due to the complexity of accounting and tax accounting. A leasing transaction differs from a regular lease. It includes several legal actions that have their own characteristics. The article discusses the essence of leasing, its advantages and disadvantages for the organization, as well as features of the audit of leasing operations.

Leasing, lessor, lessee, accounting of leasing operations, property, contract

Короткий адрес: https://sciup.org/170181503

IDR: 170181503   |   DOI: 10.24411/2411-0450-2019-10404

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