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METHODOLOGICAL APPROACHES TO THE ACCOUNT OF FINANCIAL LEASE OPERATIONS

Автор: Редактор on .

UDC 657.6:336.717.6
 
NIKOLENKO Natalia,
KyivNational University of Trade and Economics,
Postgraduate student at the Accounting Department
 
METHODOLOGICAL APPROACHES TO THE ACCOUNT OF FINANCIAL LEASE OPERATIONS
 
Background. This scientific article is dedicated to the pressing question of objective research of the organizationally-methodical approaches to the development of the system of account of financial lease operations at enterprises and to determination of further directions of its improvement. This issue is studied on the basis of critical analysis of base positions of account of financial lease operations both by international and the national standards of account.
Review of scientific sources. Paying tribute to scientific works of domestic and foreign scientists and highly estimating their contribution, it’s worth noticing that the issue of estimating the leased object upon the date of balance, establishment of actual cost of the leased asset, influence of object and charges of a leasing agreement in the account of leaseholder on international and national standards remain debatable.
Highlighting methodological approaches to the account of operations of financial lease after international and national standards forms the purpose of the research.
Results. Modern economic processes related to development of market relations stipulated transformation of domestic record-keeping of leasing operations. The newest globalization represented in an international economy through world integration of business and capital comes forward as principal reason of it that increases modern requirements to quality descriptions, plenitude, authenticity, timeliness and comparison of informative resources given by financial markets.
The article shows the basic stages of reflection of lease operations in account in accordance with a national legislation. Basic methodological approaches to the account of financial lease operations in accordance with an international standard are given as an algorithm. A concept-category notion is extended on the basis of introduction of new term "economic proprietor". It’s offered to include consultative services, charges on negotiations and guarantee on agreements about a lease into the sums, referred as an capital asset for receiving which they were actually carried out.
Conclusion. Basic methodological approaches to the lease operations account in accordance with international and national standards that will provide the correct reflection of financial lease operations on accounts of the record-keeping and will serve as a base for the development of methodical positions to registering have been shown.
 
Keywords: account of financial lease operations, economic proprietor, fair value, present cost of sum of minimum lease payments, liquidating value, lease interest rate.
 
 METHODOLOGICAL APPROACHES TO THE ACCOUNT OF FINANCIAL LEASE OPERATIONS