Home  Journals  International Accounting  33(183) - 2011 September

The account of actives at the tenant: algorithm of actions in non-standard situations

Available online: 9 September 2011

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

Financial rent is one of the basic sources of acquisition of the basic means in many socially significant branches, for example in agriculture and building. The basic problems by preparation and audit of the international reporting of the companies of these branches are connected with absence of transparent methodology of the account of the separate complicated questions, concerning operations on rent. Features of the account concern them at delays and contract revision, the preschedule repayment, return, etc. In article the most difficult aspects of the account of operations on rent are analyzed, the transparent methodology of the account of the complicated questions, providing increase of accuracy of calculation of financial factors on the basis of the reporting, reduction of terms and audit cost is offered.

Keywords: financial rent, operational rent, lease contract revision, the preschedule repayment, preschedule return, delays, rent of party of actives, the account of inseparable improvements

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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