BUSINESS INFORM №3-2015

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Section: Accounting and Auditing
UDC 336.717.6:347.453
Nikolenko N. V.
Methodological Principles of Generating the Accounting Information on Rental Operations (p. 192 - 197)
Relevance of the issue of improving the methodological bases of generating the accounting information on rental operations on the basis of implementing in the practical activities of business entities the new accounting models, for their clear structuring and formation of modern methodological tools that will meet the needs of the management, has been proven. It has been proposed to estimate the residual value of the right to use the main asset and the model of calculating the rental charges depending on the classification of rental operations, based on application of the criterion of «purchase and consumption by the tenant during the rental period more than a trivial part of the rented asset». An algorithm for division of a rent for accounting purposes has been presented. Its use will ensure the correct reflection of the rental activities in accounting and facilitate the evaluation of the accommodation right related to the asset. It has been proposed to use financial renting only for the operations, which are intended for automatically receiving into ownership rented assets, when the required conditions in the rental contract are indicated, at the beginning of its validity.
Keywords: financial renting; operating leases; rent, calculated by the method of accelerated write-offs; rent, calculated on the straight-line method; effective interest rate
Fig.: 1. Formulae: 2. Bibl.: 10.

Nikolenko Nataliya V. – Postgraduate Student, Department of Accounting, Kyiv National University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Nikolenko, Nataliya V. (2015) “Methodological Principles of Generating the Accounting Information on Rental Operations.” Business Inform 3:192–197.

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