Совершенствование бухгалтерского учета и анализ лизинговых операций в коммерческих организациях Республики Беларусь

Abstract

For the first time an analysis of the existing methods of formation of lease payments based on the specifics of the business was presented. Variants assess the effectiveness of the organization of leasing activity by the example of "Skarblizing" (Minsk, Belarus). A complete list of costs that make up the cost of leasing object, and the possibility of forming the basis of their lease payments is presented.