BUSINESS INFORM №12-2012

The title and content

ABSTRACTS AND INFORMATION ABOUT AUTHORS

61

Section: Accounting and Auditing
UDC 657.421.1
Hlushach Y. S.
Regulation of the Accounting Issues of the Rental Operations With the Fixed Assets According to the Changes in Legislation (p. 249 - 252)
The article examines theoretical and methodological issues on accounting of the certain rental operations of fixed assets from an individual in accordance with the provisions of the Tax Code of Ukraine; the comparability of the provisions of the Tax Code of Ukraine and other normative and legal acts on the subject of their application in the accounting practice with regard to the calculation reflection of the taxation of an income of the individual received from the offering for operating lease of his/her own property is analyzed.
Keywords: accounting, fixed assets, operating lease, lessor, lessee, leasing transaction, taxation
Tabl.: 2. Bibl.: 5.

Hlushach Yuliia S. – Senior Lecturer, Department of Statistics, Accounting and Auditing, V. N. Karazin Kharkiv National University (4 Svobody Square, Kharkіv, 61022, Ukraine)
Email: [email protected]

Article is written in Ukrainian
Downloads/views: 402

Download article (pdf) -

Reference to this article:
Hlushach, Yuliia S. (2012) “Regulation of the Accounting Issues of the Rental Operations With the Fixed Assets According to the Changes in Legislation.” Business Inform 12:249–252.

1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 | 46 | 47 | 48 | 49 | 50 | 51 | 52 | 53 | 54 | 55 | 56 | 57 | 58 | 59 | 60 | 61 | 62 | 63 | 64 | 65 | 66 | 67 | 68 | 69 | 70 | 71 | 72 | 73 | 74 | 75 | 76 | 77 | 78 | 79 | 80 | 81 | 82 | 83 | 84 | 85 |

FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

INFORMATION

The Plan of Scientific Conferences

OUR PARTNERS

Journal «The Problems of Economy»

The site and its metadata are licensed under CC BY-SA.

Write to webmaster