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FEATURES OF ACCOUNTING FOR OPERATIONAL AND FINANCIAL LEASING ON ENTERPRISES
Journal: Food Industry Economics (Vol.9, No. 3)Publication Date: 2017-10-01
Authors : Melnyk Y.; Luk'yanov A.;
Page : 81-87
Keywords : operational leasing; financial leasing; lessor; lessee;
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Abstract
The article compares operating and financial leasing, identifies their advantages and also analyzes the stages of the development of leasing. The correspondent accounts of operational and financial leasing are provided to lessor and lessee.
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Last modified: 2017-10-20 16:45:17