FEATURES OF ACCOUNTING FOR OPERATIONAL AND FINANCIAL LEASING ON ENTERPRISES
<span>The article compares operating and financial leasing, identifies their advantages and also analyzes<br /><span>the stages of the development of leasing. The correspondent accounts of operational and financial leasing<br /><span>are provided to lessor and lessee.&l...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Odesa National University of Technology
2017-10-01
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| Series: | Ekonomìka Harčovoï Promislovostì |
| Subjects: | |
| Online Access: | http://journals.gsjp.eu/index.php/fie/article/view/632 |
| _version_ | 1811327609818054656 |
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| author | Y. Melnyk A. Luk’yanov |
| author_facet | Y. Melnyk A. Luk’yanov |
| author_sort | Y. Melnyk |
| collection | DOAJ |
| description | <span>The article compares operating and financial leasing, identifies their advantages and also analyzes<br /><span>the stages of the development of leasing. The correspondent accounts of operational and financial leasing<br /><span>are provided to lessor and lessee.</span></span><br /><br class="Apple-interchange-newline" /></span> |
| first_indexed | 2024-04-13T15:09:47Z |
| format | Article |
| id | doaj.art-3e57c4429f3648e39994b1a772046bd7 |
| institution | Directory Open Access Journal |
| issn | 2312-847X |
| language | English |
| last_indexed | 2024-04-13T15:09:47Z |
| publishDate | 2017-10-01 |
| publisher | Odesa National University of Technology |
| record_format | Article |
| series | Ekonomìka Harčovoï Promislovostì |
| spelling | doaj.art-3e57c4429f3648e39994b1a772046bd72022-12-22T02:42:02ZengOdesa National University of TechnologyEkonomìka Harčovoï Promislovostì2312-847X2017-10-019310.15673/fie.v9i3.632577FEATURES OF ACCOUNTING FOR OPERATIONAL AND FINANCIAL LEASING ON ENTERPRISESY. Melnyk0A. Luk’yanov1Odessa National Academy of Food Technologies Kanatna str., 1 1 2, Odessa, Ukraine, 65039Odessa National Academy of Food Technologies Kanatna str., 1 1 2, Odessa, Ukraine, 65039<span>The article compares operating and financial leasing, identifies their advantages and also analyzes<br /><span>the stages of the development of leasing. The correspondent accounts of operational and financial leasing<br /><span>are provided to lessor and lessee.</span></span><br /><br class="Apple-interchange-newline" /></span>http://journals.gsjp.eu/index.php/fie/article/view/632operational leasing, financial leasing, lessor, lessee. |
| spellingShingle | Y. Melnyk A. Luk’yanov FEATURES OF ACCOUNTING FOR OPERATIONAL AND FINANCIAL LEASING ON ENTERPRISES Ekonomìka Harčovoï Promislovostì operational leasing, financial leasing, lessor, lessee. |
| title | FEATURES OF ACCOUNTING FOR OPERATIONAL AND FINANCIAL LEASING ON ENTERPRISES |
| title_full | FEATURES OF ACCOUNTING FOR OPERATIONAL AND FINANCIAL LEASING ON ENTERPRISES |
| title_fullStr | FEATURES OF ACCOUNTING FOR OPERATIONAL AND FINANCIAL LEASING ON ENTERPRISES |
| title_full_unstemmed | FEATURES OF ACCOUNTING FOR OPERATIONAL AND FINANCIAL LEASING ON ENTERPRISES |
| title_short | FEATURES OF ACCOUNTING FOR OPERATIONAL AND FINANCIAL LEASING ON ENTERPRISES |
| title_sort | features of accounting for operational and financial leasing on enterprises |
| topic | operational leasing, financial leasing, lessor, lessee. |
| url | http://journals.gsjp.eu/index.php/fie/article/view/632 |
| work_keys_str_mv | AT ymelnyk featuresofaccountingforoperationalandfinancialleasingonenterprises AT alukyanov featuresofaccountingforoperationalandfinancialleasingonenterprises |