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ЛІЗИНГ ТРАНСПОРТНИХ ЗАСОБІВ: ТЕОРЕТИЧНІ СКЛАДОВІ ТА МОНІТОРИНГ СУЧАСНОГО СТАНУ // Vehicle leasing: theoretical elements and monitoring of current state

Author

Listed:
  • Клименко, Ігор Віталійович

    (Банк Національний кредит)

Abstract

The essence of leasing as an economic category and object of accounting has been considered, peculiarities of the legal support of leasing transactions have been defined. Accounting theoretical model of vehicles leasing has been developed. Розглянуто сутність лізингу як економічної категорії та об’єкта бухгалтерського обліку, визначено особливості правового забезпечення операцій з лізингу. Розроблено бухгалтерську теоретичну модель лізингу автотранспортних засобів.

Suggested Citation

  • Клименко, Ігор Віталійович, 2013. "ЛІЗИНГ ТРАНСПОРТНИХ ЗАСОБІВ: ТЕОРЕТИЧНІ СКЛАДОВІ ТА МОНІТОРИНГ СУЧАСНОГО СТАНУ // Vehicle leasing: theoretical elements and monitoring of current state," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 25(1).
    • Handle: RePEc:scn:000pbo:28491
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