Regulation of the Accounting Issues of the Rental Operations With the Fixed Assets According to the Changes in Legislation Урегулирование вопросов учета операций аренды основных средств в соответствии с изменениями в законодательстве

Regulation of the Accounting Issues of the Rental Operations With the Fixed Assets According to the Changes in Legislation Урегулирование вопросов учета операций аренды основных средств в соответствии с изменениями в законодательстве

The article examines theoretical and methodological issues on accounting of the certain rental operations of fixed assets from an individual in accordance with the provisions of the Tax Code of Ukraine; the comparability of the provisions of the Tax Code of Ukraine and other normative and legal acts...

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Bibliographic Details
Main Author: Glushach Yuliya S.
Format: Article
Language:English
Published: Research Centre of Industrial Problems of Development of NAS of Ukraine 2012-12-01
Series:Bìznes Inform
Subjects:
accounting
fixed assets
operating lease
lessor
lessee
leasing transaction
taxation
учет
основные средства
оперативная аренда
арендодатель
арендатор
лизинговая операция
налогообложение
Online Access:http://www.business-inform.net/pdf/2012/12_0/249_252.pdf

Internet

http://www.business-inform.net/pdf/2012/12_0/249_252.pdf

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