IDEAS home Printed from https://ideas.repec.org/a/scn/000ven/36679.html
   My bibliography  Save this article

ОБЛІКОВЕ ЗАБЕЗПЕЧЕННЯ ЛІЗИНГОВОГО ІНВЕСТУВАННЯ: ВІТЧИЗНЯНИЙ І ЗАРУБІЖНИЙ АСПЕКТИ // Accounting of leasing investing: ukrainian and foreign aspects

Author

Listed:
  • Крупка, Ярослав Дмитрович

    (Тернопільський національний економічний університет)

Abstract

The problems of Using investing, methodology of accounting of Using payments are observed. New ideas about amortization of objects of financial lising by linear methods, taking into account normative period of equipment life, are being proposed. Amortization of expenditures for the improvement of rented equipment is to be conducted according to the period of exploitation of such machinery, that are defined by the contract. Досліджено особливості лізингового інвестування в Україні та країнах світу. Зокрема обґрунтовано порядок розрахунку лізингових платежів, визначено особливості нарахування амортизації та лізинговий об’єкт. Запропоновано порядок нарахування та розподілу фінансових витрат.

Suggested Citation

  • Крупка, Ярослав Дмитрович, 2014. "ОБЛІКОВЕ ЗАБЕЗПЕЧЕННЯ ЛІЗИНГОВОГО ІНВЕСТУВАННЯ: ВІТЧИЗНЯНИЙ І ЗАРУБІЖНИЙ АСПЕКТИ // Accounting of leasing investing: ukrainian and foreign aspects," Вісник Житомирського державного технологічного університету. Серія: Економічні науки // THE JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: ECONOMICS, Житомирський державний технологічний університет // ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY, vol. 67(1).
    • Handle: RePEc:scn:000ven:36679
    as

    Download full text from publisher

    File URL: http://ven.ztu.edu.ua/article/viewFile/36679/37124.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:scn:000ven:36679. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ольга Могиленко (email available below). General contact details of provider: http://ven.ztu.edu.ua/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.