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ВПЛИВ ДОГОВІРНИХ ВІДНОСИН НА ВІДОБРАЖЕННЯ ОПЕРАЦІЙ ФІНАНСОВОГО ЛІЗИНГУ В ОБЛІКУ // Influence of contractual relations to the display of financial leasing transactions in accounting

Author

Listed:
  • Перетятько, Юлія Митрофанівна

    (Чернігівський національний технологічний університет)

Abstract

The article analyzes the essential terms of the contract of financial leasing and proposes additional terms that take into account not only the legal aspects of the relationships between subjects of financial leasing, but directly affects the display of financial leasing transactions in the accounting. To the essential terms of the contract of financial leasing, offered by us belongs: structure of the participants; the rental rate ; form and a period of leasing payments, the volume of the service of object of financial leasing , the rights and obligations of the parties, the quality of the subject of agreement of financial leasing, subleasing, insurance. Проаналізовано істотні умови договору фінансового лізингу та запропоновано додаткові умови, які враховують не тільки юридичні аспекти правовідносин між суб’єктами фінансового лізингу, а безпосередньо впливають на відображення операцій фінансового лізингу в обліку.

Suggested Citation

  • Перетятько, Юлія Митрофанівна, 2013. "ВПЛИВ ДОГОВІРНИХ ВІДНОСИН НА ВІДОБРАЖЕННЯ ОПЕРАЦІЙ ФІНАНСОВОГО ЛІЗИНГУ В ОБЛІКУ // Influence of contractual relations to the display of financial leasing transactions in accounting," 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:30294
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