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Topical Issues of Accounting of Leasing Transactions in Terms of International Financial Reporting Standards

Year 2016, Volume: 6 Issue: 2, 225 - 232, 01.04.2016

Abstract

Rental transactions play a very prominent role in property relations of many Russian enterprises and vary widely. Along with traditional rental services, their new forms also continue to develop in recent years, which is first of all leasing. However, in a challenging economic environment that objectively led to the decline of leasing transactions, there are a number of factors that contribute to the preservation of the interest of the business community. The article examines the modern approaches to accounting practice of leasing operations based on the current institutional framework. Due to the increasing interest in international leasing deals, the methodological approaches to recording the main operations of the lessee under the lease contract in accounting are offered, based on the requirements of international standards. Given the increased interest of external users to accounting due to the benefits provided by the practical application of International standards, as well as the need to increase the investment attractiveness of Russian companies, these provisions cause doubtless interest of all market participants to IFRS and determine the relevance of the proposed article.

Year 2016, Volume: 6 Issue: 2, 225 - 232, 01.04.2016

Abstract

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Details

Other ID JA37NZ29JF
Journal Section Research Article
Authors

Anastasiya Valerievna Ryabchenko This is me

Elena Vladimirovna Shmatova This is me

Victoria Yuryevna Pazderova This is me

Ruslan Aslancherievich Tkhagapso This is me

Fatima Teuchezhevna Khot This is me

Publication Date April 1, 2016
Published in Issue Year 2016 Volume: 6 Issue: 2

Cite

APA Ryabchenko, A. V., Shmatova, E. V., Pazderova, V. Y., Tkhagapso, R. A., et al. (2016). Topical Issues of Accounting of Leasing Transactions in Terms of International Financial Reporting Standards. International Journal of Economics and Financial Issues, 6(2), 225-232.
AMA Ryabchenko AV, Shmatova EV, Pazderova VY, Tkhagapso RA, Khot FT. Topical Issues of Accounting of Leasing Transactions in Terms of International Financial Reporting Standards. IJEFI. April 2016;6(2):225-232.
Chicago Ryabchenko, Anastasiya Valerievna, Elena Vladimirovna Shmatova, Victoria Yuryevna Pazderova, Ruslan Aslancherievich Tkhagapso, and Fatima Teuchezhevna Khot. “Topical Issues of Accounting of Leasing Transactions in Terms of International Financial Reporting Standards”. International Journal of Economics and Financial Issues 6, no. 2 (April 2016): 225-32.
EndNote Ryabchenko AV, Shmatova EV, Pazderova VY, Tkhagapso RA, Khot FT (April 1, 2016) Topical Issues of Accounting of Leasing Transactions in Terms of International Financial Reporting Standards. International Journal of Economics and Financial Issues 6 2 225–232.
IEEE A. V. Ryabchenko, E. V. Shmatova, V. Y. Pazderova, R. A. Tkhagapso, and F. T. Khot, “Topical Issues of Accounting of Leasing Transactions in Terms of International Financial Reporting Standards”, IJEFI, vol. 6, no. 2, pp. 225–232, 2016.
ISNAD Ryabchenko, Anastasiya Valerievna et al. “Topical Issues of Accounting of Leasing Transactions in Terms of International Financial Reporting Standards”. International Journal of Economics and Financial Issues 6/2 (April 2016), 225-232.
JAMA Ryabchenko AV, Shmatova EV, Pazderova VY, Tkhagapso RA, Khot FT. Topical Issues of Accounting of Leasing Transactions in Terms of International Financial Reporting Standards. IJEFI. 2016;6:225–232.
MLA Ryabchenko, Anastasiya Valerievna et al. “Topical Issues of Accounting of Leasing Transactions in Terms of International Financial Reporting Standards”. International Journal of Economics and Financial Issues, vol. 6, no. 2, 2016, pp. 225-32.
Vancouver Ryabchenko AV, Shmatova EV, Pazderova VY, Tkhagapso RA, Khot FT. Topical Issues of Accounting of Leasing Transactions in Terms of International Financial Reporting Standards. IJEFI. 2016;6(2):225-32.