| | | | PROBLEMS OF MODERN ECONOMICS, N 2 (78), 2021 | | | | FINANCE AND CREDIT SYSTEM: BUDGET, CURRENCY AND CREDIT REGULATION OF ECONOMY, INVESTMENT RESOURCES | | | Tarasova T. N.
Head of the Chair of Security, North-Western Institute of Management, Russian Academy of the National Economy and State Service under the President of the Russian Federation, PhD (Economics)
Trushevskaya A. A.
Assistant Professor, Chair of Security, North-Western Institute of Management, Russian Academy of the National Economy and State Service under the President of the Russian Federation, PhD (Economics)
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| | | The article focuses on the current accounting-and-analysis practice in the sphere of leasing, which currently presents the most common form of rent relations. Theoretical and methodological aspects of leasing control operations are discussed from the perspective of new requirements of the Federal standard to rent accounting. The authors argue that control should be prioritized not as a subsequent action, but rather as an anticipatory procedure, which will allow collecting and studying of the operational information withing the controlling parameters of leasing relations. | | Key words: rent accounting, system of internal control, control of leasing operations, fair value of the leasing object, net value of rent investment | | Pages: 103 - 105 |
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