METHODOLOGICAL ASPECTS OF ACCOUNTING FINANCIAL RENTAL OPERATIONS OF INTANGIBLE ASSETS
Journal Title: Вісник Кременчуцького національного університету імені Михайла Остроградського - Year 2018, Vol 1, Issue 112
Abstract
Purpose. The purpose of the article is research of theoretical aspects of contractual relations with financial leases of intangible assets, methods for determining the value of a financial lease agreement, as well as features of the accounting of such operations by the lessee and the lessor. In today's conditions, when credit resources are difficult to access, companies are beginning to use financial leasing services to acquire the necessary assets. So, financial leasing operations are becoming relevant. Relevance of the research topic is due to the fact that, in addition to updating the material and technical base of enterprises (technical equipment, cars, warehouses, etc.) in real life financial leasing of intangible assets may take place. Since the current legislative and regulatory framework does not fully cover all accounting aspects of financial leasing of intangible assets, the issue of accounting for such transactions remains open. Methodology. The theoretical and methodical aspects of the accounting of financial leases of intangible assets were considered, the features of the financial lease of intangible assets were investigated, the method of determining its total cost, the order and amounts of repayment of current lease payments is given. Findings. The peculiarities of the financial lease transactions on the sale of used intangible assets, operations with direct financial leasing and accounting by the lessee of financial lease of rights to intellectual property objects and other types of resources that do not have material content are reflected on the accounts of the lessor. Originality. It is recommended to use the form of analytical accounting of settlements with the lessee of intangible assets. Practical value. Determination of the total value of a financial lease agreement of intangible assets. References 12, figures 1, formulas 17.
Authors and Affiliations
Т. Polova, L. Padalko
Keywords
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- EP ID EP660512
- DOI 10.30929/1995-0519.2018.5.129-134
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