Affiliation:
1. Novosibirsk State University of Economics and Management "NINH"
Abstract
Discussions on lease accounting have been going on among accounting researchers for at least 100 years. However, they are reduced to one goal - the recognition of the lease as an object of accounting. At the same time, the lease determines the totality of accounting for various objects and entities involved in the system of lease relations based on the system of property objects transferred for rent from the lessor to the lessee. Consequently, the objects of lease accounting should be economic resources transferred under a lease agreement to the lessee with the right to use them for a certain period of time for the production of other goods or services by the lessee and reimbursement of the value of the property received and the corresponding variable remuneration to the lessee for the right to use the leased assets expressed in the form of contractual obligations of the lessee. The content of the article proposed for consideration is based on the disclosure of the content of this author's position.
Publisher
Novosibirsk State University of Economics and Management - NSUEM
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