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BUSINESS INFORM №10-2015

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11

Section: Mechanisms of Regulation of the Economy
UDC 657.22.0:330.3220
Potapova N. О.
Organizational-Economic Aspects of Leasing Operations in Terms of Accounting and Analysis (p. 69 - 73)

The article is aimed at studying the techniques for organization and implementation of different kinds of leasing dealings. It has been specified that in case of Ukrainian enterprises leasing gives the possibility for innovative transformations with a simultaneous solution of the task of economizing their financial resources. The principal order for organizing a tripartite leasing dealings has been determined. The adjustment at the legislative level, respecting differences between countries, of the distribution of certain types of risks connected with exploitation, destruction and damage of the object of leasing has been systematized. The legal securing of leasing in different countries as an essential condition for its successful development in the sphere of attracting foreign investment has been analyzed. The most significant advantages and disadvantages of leasing versus the buying-selling operations as well as attraction of credit resources have been generalized. Introduction into the domestic practice of leasing operations the generally accepted international principles requires considering the specifics of the domestic entrepreneurship and demands a significant amount of information of a systemic nature. The bulk of this information is generated through the accounting and analysis procedure. Thus, the prospects for further development in this direction are studying and generalization of both the accounting methodology and methods for analysis of leasing operations in terms of recipient of assets.
Keywords: leasing, lessor, lessee, object of leasing, leasing agreement
Tabl.: 2. Bibl.: 11.

Potapova Natalya О. – Candidate of Sciences (Economics), Associate Professor, Department of Accounting, Audit and Economic Analysis, Kharkiv Institute of Finance of the Kyiv National University of Trade and Economics (5 Pletnovskyi Lane, Kharkіv, 61003, Ukraine)
Email: [email protected]

Article is written in Ukrainan
Downloads/views: 191

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Reference to this article:
Potapova, Natalya О. (2015) “Organizational-Economic Aspects of Leasing Operations in Terms of Accounting and Analysis.” Business Inform 10:69–73.


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