СУТНІСТЬ ТА КЛАСИФІКАЦІЯ ОПЕРАЦІЙ З ОРЕНДИ (ЛІЗИНГУ) МАЙНА ПІДПРИЄМСТВА

Abstract

The article is devoted to the problematic issues of economic essence and classification of operations on rent (leasing) of enterprise property. The legal regulation of lease accounting in Ukraine is carried out by a number of national regulations and international accounting standards. Each legislative document reveals the concept of lease in accordance with the scope of its application. Having considered the content of lease relations, one can observe certain contradictions of their economic and legal essence. For the needs of accounting, the regulatory framework is National Accounting Standard (NAS) 14, according to which rent and leasing are equivalent concepts, but this equality is incorrect from a legal point of view. Tax legislation also identifies these concepts. The study of the classification of lease (leasing) operations allowed to draw conclusions about the similarity of the options and features proposed by domestic and foreign scientists. The disadvantages of the studied classifications are insignificant changes in definitions, the formation of distribution by features that do not meet the needs of accounting. For a correct understanding of the classification of lease transactions, it is necessary to be guided by the need to reflect the lease in the accounting accounts for the possibility of drawing up reliable financial and management reports of the enterprise.Division of lease by periodicity, peculiarities of use, object of property are not essential for accounting and management accounting at the enterprise. To improve the reliability and accuracy of financial and management reporting, it is necessary to study in depth the essence of lease transactions and their reflection in accounting. Proposalsfor improving existing classifications are presented, which will contribute to the effective organization of accounting, control and analysis of lease operations at the enterprise. The developments can be used in the theoretical substantiation and practical development of the methodology for classification of lease (leasing) operations at Ukrainian enterprises.