Food Industry Economics

ISSN-print: 2411-4111
ISSN-online: 2312-847X
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

Abstract | Full Text: 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.

Keywords:

  • operational leasing, financial leasing, lessor, lessee.