Home  Journals  International Accounting  27(225) - 2012 July

Lease contract of forest land for harvesting as object of financial accounting

Available online: 19 July 2012

Subject Heading: Account problems

JEL Classification: 

Legal features of the lease contract of the forest land, caused by specifics of object of rent are considered. The characteristic of the lease contract of forest land in timber cuttings from positions of financial rent is given. The possible scheme of the accounting of financial rent for the contract of a long-term forest-using is provided and its influence on financial statements and financial condition of the logging organization is opened.

Keywords: the accounting; financial rent, wood resources; reporting; estimation.

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

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