Accounting for leasing operations:
Belarusian experience and ways of perfection
Accounting for leasing operations:
Belarusian experience and ways of perfection
Author(s): Dimitri Pankov, N.N. ZatolgutskayaSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: The article highlights a number of problems hindering the development of real estate leasing in Belarus. Difficulties arise in the execution and state registration of real estate leasing contracts. The analysis of the current procedures of leasing payments has shown that they do not satisfy many requirements to the choice of the most eligible procedure of leasing payments in investments activity of the organizations in Belarus and need perfecting. Significant attention has focused on the perfection of the procedure of leasing payments.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2007
- Issue No: 40
- Page Range: 147-154
- Page Count: 7
- Language: English