Food Industry <br />Economics

Food Industry
Economics

ISSN Print: 2312-847X
ISSN Online:2411-4111
ISO: 26324:2012

FEATURES OF ACCOUNTING FOR OPERATIONAL AND FINANCIAL LEASING ON ENTERPRISES

Melnyk Y.;Luk’yanov A.

Key words: operational leasing;financial leasing;lessor;lessee

Page: 81-87

Abstract

The article compares operating and financial leasing, identifies their advantages and also analyzes
the stages of the development of leasing. The correspondent accounts of operational and financial leasing
are provided to lessor and lessee.


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DOI: 10.15673/fie.v9i3.632

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