Leasing. Theory and practice of financing. Tutorial

The theoretical and practical aspects of the development of the leasing business in Russia are considered. Summarized normative and methodological material, as well as practical experience in the use of leasing in Russian organizations. Recommendations are proposed on the calculation of leasing payments, the reflection in the accounting of operations under a financial lease (leasing) agreement, the preparation and conclusion of contracts that ensure a leasing transaction, including in the social sphere.
corresponds to the Federal State Educational Standard in the last generation.
For students, graduate students, teachers of economic and law faculties and universities, as well as for accountants, economists, lawyers and managers of organizations.
4th edition, corrected