Food Industry Economics

ISSN-print: 2312-847X
ISSN-online: 2411-4111
ISO: 26324:2012

FEATURES OF ACCOUNTING FOR OPERATIONAL AND FINANCIAL LEASING ON ENTERPRISES

DOI: 10.15673/fie.v9i3.632 (eng)

  • Y. Melnyk
  • A. Luk’yanov

Аннотація | Повний текст: The article compares operating and financial leasing, identifies their advantages and also analyzesthe stages of the development of leasing. The correspondent accounts of operational and financial leasingare provided to lessor and lessee.

Ключові слова:

  • operational leasing, financial leasing, lessor, lessee.