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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
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Accounting for principal activity of leasing companies |
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| Creator |
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Nikolaeva, S.P. |
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| Subject |
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?????????? ????? ?????? ?????????? ?????? ??????????? ?????? ????????? ???????? ????????? accounting internal audit leasing financial leasing operational leasing leasing company reporting |
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| Description |
?????????? ?????????? ????????????? ??????????? ???????? ? ???????? ?????????? ???????????? ? ????????????? ?????? ???????? ?????????? ?????????? ????????. ? ?????? ???????????? ?????????? ????????? ?????? ???????? ??????????, ???????, ????????? ???????? ???????, ???? ??????? ?? ????? ? ??????? ??????????? ????. ?????????? ???????????? ??????? ??? ????? ??????????????? ??????. ????????????? ?????? ??????????? ???????? ????????? ????? ?? ?????? ??????????? ??????????? ???????. ????????? ????? ???????? ? ??????????? ?????? ???????? ?????????? ?????????? ????????. ???????????? ???????????? ????????????? ??????? ?????? ???????? ??????????, ? ????? ?? ?????????? ? ?????? ????????????? ?????? ????? ?? ??? ? ??????? ??????????? ?????????? ???????? ?? ?????????? ?????? ?? ?????????? ????????????. ?????????? ????? ??????????? ????????? ?? ?????? ?????????? ??????? ?????????? ????????? ??? ?????????? ???????? ?????????? ?????????? ????????. ????????????? ?????????????-????????? ????????? ???????????? ?????? ?? ??????????? ?????????? ????????.
The thesis is devoted to the grounding of theoretical concepts and to the developing of practical recommendations to improve accounting for principal activity of leasing companies. The theoretical provisions have been grounded in the thesis, including the essence of leasing as a multidimensional phenomenon, its place and functions in the system of economic sciences. The model of economic relations of leasing agreement participants as a basis of leasing business organizing has been proposed, making it possible to identify the specifics of principal activity of leasing companies. The role of agreement in the regulation of organization and methods of accounting for principal activity of leasing companies has been grounded. The necessity of transformation of accounting for principal activity of leasing companies has been grounded. For this purpose, amends to Tax Code in the part of regulation of leasing transactions have been proposed, as well as the methods of its accounting reflection have been worked out. A package of internal reports, which involves the formation of a sufficient amount of managerial information to manage principal activity, has been worked out. The organizational and methodical provisions of internal audit as a risk management tool have been proposed. |
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| Date |
2016-02-22T13:22:35Z
2016-02-22T13:22:35Z 2014-04-23 |
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| Type |
Other
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1172
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| Language |
uk
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| Relation |
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| Publisher |
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