Leasing. Financial, accounting and analytical and legal aspects
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The book discusses the economic grounds of rental relations, gives the legal characteristic of various types of lease and lease agreements, a description of the systemic characteristics of the economic and legal shell of contracts is given. 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 rental payments, including those based on discount technique, are given. Methods of assessing the economic efficiency of leasing transactions are proposed. The issues of accounting and taxation in non -spacing situations (assignment of the right of claim, early redemption, early termination of the contract, etc) are considered, a methodology for the budgeting of the financial activity of the leasing company using a double entry mechanism, in particular, allowing to optimize calculations with the tax budget, is given . The principles and methods of transformation of financial statements of the domestic leasing company in the IFRS format are described. All methods are illustrated by examples.
The publication was prepared according to the state of the legislation for September 2009
For practical and scientists specializing in the field of accounting, audit, analysis and financial management, as well as senior students, graduate students and teachers of economic universities
The publication was prepared according to the state of the legislation for September 2009
For practical and scientists specializing in the field of accounting, audit, analysis and financial management, as well as senior students, graduate students and teachers of economic universities
Author:
Author:Kovalev Vitaly Valerievich
Cover:
Cover:Soft
Category:
- Category:Business & Money
Publication language:
Publication Language:Russian
Paper:
Paper:Offset
ISBN:
ISBN:978-5-392-35627-0
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