Leasing. Financial, accounting, analytical and legal aspects. Educational and practical manual
The book examines the economic foundations of lease relations, gives a legal description of various types of lease and leasing agreements, describes the system characteristics of the economic and legal shell of contracts. The issues of accounting and taxation of leasing operations on the basis of existing regulatory documents are described in detail. Typical and original methods of calculating the amount of lease payments, including those based on the discounting technique, are given. The methods of assessing the economic efficiency of leasing transactions are proposed. The issues of accounting and taxation in atypical situations (assignment of the right of claim, early redemption, early termination of the contract, etc.) are considered, the methodology for budgeting the financial activities of a leasing company using a double entry mechanism is given, which allows, in particular, optimizing calculations with the budget for taxes. The principles and methodology of the transformation of the accounting statements of a domestic leasing company into the IFRS format are described. All methods are illustrated with examples. The publication was prepared according to the legislation as of September 2009. For practitioners and researchers specializing in accounting, auditing, analysis and financial management, as well as undergraduates, graduate students and teachers of economic universities.
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