FEATURES OF ACCOUNTING FOR OPERATIONAL AND FINANCIAL LEASING ON ENTERPRISES

Autor: Y. Melnyk, A. Luk’yanov
Jazyk: English<br />Ukrainian
Rok vydání: 2017
Předmět:
Zdroj: Ekonomìka Harčovoï Promislovostì, Vol 9, Iss 3 (2017)
Druh dokumentu: article
ISSN: 2312-847X
DOI: 10.15673/fie.v9i3.632
Popis: The article compares operating and financial leasing, identifies their advantages and also analyzesthe stages of the development of leasing. The correspondent accounts of operational and financial leasingare provided to lessor and lessee.
Databáze: Directory of Open Access Journals