FEATURES OF ACCOUNTING FOR OPERATIONAL AND FINANCIAL LEASING ON ENTERPRISES

Y. Melnyk; A. Luk’yanov

doi:10.15673/fie.v9i3.632

Ekonomìka Harčovoï Promislovostì (Oct 2017)

FEATURES OF ACCOUNTING FOR OPERATIONAL AND FINANCIAL LEASING ON ENTERPRISES

Y. Melnyk,
A. Luk’yanov

Affiliations

Y. Melnyk: Odessa National Academy of Food Technologies Kanatna str., 1 1 2, Odessa, Ukraine, 65039
A. Luk’yanov: Odessa National Academy of Food Technologies Kanatna str., 1 1 2, Odessa, Ukraine, 65039

DOI: https://doi.org/10.15673/fie.v9i3.632
Journal volume & issue: Vol. 9, no. 3

Abstract

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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.

operational leasing, financial leasing, lessor, lessee.

Published in Ekonomìka Harčovoï Promislovostì

ISSN: 2312-847X (Print); 2411-4111 (Online)
Publisher: Odesa National University of Technology
Country of publisher: Ukraine
LCC subjects: Technology: Home economics: Nutrition. Foods and food supply
Website: https://fie.ontu.edu.ua/

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Abstract

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