Regulation of the Accounting Issues of the Rental Operations With the Fixed Assets According to the Changes in Legislation

Glushach Yuliya S. ()
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Glushach Yuliya S.: V. N. Karazin Kharkiv National University

Business Inform, 2012, issue 12, 249_252

Abstract: The article examines theoretical and methodological issues on accounting of the certain rental operations of fixed assets from an individual in accordance with the provisions of the Tax Code of Ukraine; the comparability of the provisions of the Tax Code of Ukraine and other normative and legal acts on the subject of their application in the accounting practice with regard to the calculation reflection of the taxation of an income of the individual received from the offering for operating lease of his/her own property is analyzed.

Keywords: accounting; fixed assets; operating lease; lessor; lessee; leasing transaction; taxation (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:idp:bizinf:y:2012:i:12:p:249_252

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