Issue №: 11 (39)
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.
ORGANIZATION AND METHOD OF ACCOUNTING FOR LEASE TRANSACTIONS IN AGRICULTURAL ENTERPRISES
LIUBAR Oksana Oleksandrivna – Candidate of Economic Sciences, Associate
Professor of the Department of Accounting, Vinnytsia National Agrarian University (14
Pervozvannoho Str., Vinnytsia, 21027, e-mail: OsanaL66@ukr.net).
ISHCHENKO Yana – Candidate of Economic Sciences, Associate Professor of the
Department of Accounting and Taxation in the Fields of the Economy, Vinnytsia National
Agrarian University (21008, Vinnytsia, Soniachna Str., 3, e-mail: jana_2006@ukr.net).
The article deals with the economic essence and content of lease. For the purpose of
ordering, purposeful and effective regulation, the main classification features of lease are
defined and systematized. The functions of lease are considered. The problems of legal
regulation of lease relations in Ukraine are outlined.
Investigating the inclusion in the accounting of the subjects of lease transactions in
the lease of fixed assets and other non-current assets using the national accounting
standards, a list of elements of accounting policy is proposed.
The necessity and directions of improvement of documentary registration of the
lease have been substantiated. Peculiarities of the organization of synthetic and analytical
accounting of lease operations (operational and financial lease, land lease) are considered,
and directions of its improvement are proposed by introducing sub-accounts of the second
and third orders for the formation of the necessary information on lease objects from the
lessee and the lessor, which will provide an increase in the analyticity of the accounting
information; off-balance-sheet sub-accounts for the accounting of objects leased, the
application of which allows the formation of accounting data by types of non-current assets
and places of their use.
Also the way of displaying information of lease transactions in accounting and the
specifics of taxation of leases was considered.
1. Bratchuk, L.M. (2005). Oblik orendnykh operatsii v silskohospodarskykh
pidpryiemstvakh [Accounting for lease operations at the agricultural enterprises]. Extended
abstract of candidate’s thesis. Kyiv: National Scientific Center “Institute of Agrarian
Economics” of NAAS [in Ukrainian].
2. Velykyi tlumachnyi slovnyk suchasnoi ukrainskoi movy (2009).[Great explanatory
dictionary of contemporary Ukrainian language]. (7th ed., rev.). V.T. Busel (Ed.). Kyiv:
Irpin: VTF «Perun» [in Ukrainian].
3. Holovchenko, N.V. (2011). Orhanizatsiia i metodyka obliku orendnykh operatsii
[Organization and methods of accounting for lease operations]. Extended abstract of candidate’s
thesis. Kyiv: National Academy of Statistics, Accounting and Auditing [in Ukrainian].
4. Hospodarskyi kodeks Ukrainy vid 16.01. (2003) № 436-ІV [Commercial Code of
Ukraine from January 16, 2003, № 436-IV2003] (January 16) [in Ukrainian].
5. Yermakov, O.Yu., & Bohach, L.V. (2013). Rozvytok orendnykh zemelnykh
vidnosyn silskohospodarskykh pidpryiemstv [Development of lease land relations of
agricultural enterprises]. Kyiv [in Ukrainian].
6. Instruktsiia pro zastosuvannia Planu rakhunkiv bukhhalterskoho obliku aktyviv,
kapitalu, zoboviazan i hospodarskykh operatsii pidpryiemstv i orhanizatsii [Instruction on
the application of the plan of accounting for the accounting of assets, capital, liabilities and
business operations of enterprises and organizations]. Nakaz Ministerstva finansiv Ukrainy
vid 30.11.1999 № 291 – Order of the Ministry of Finance of Ukraine from November, 1999,
№ 29. [in Ukrainian].
7. Kyrylenko, I.H. (2017). Kapitalizatsiia zemelnykh resursiv v umovakh rozvytku i
transformatsii zemelnykh vidnosyn v Ukraini [Capitalization of land resources in the
context of development and transformation of land relations in Ukraine] Ekonomika.
Finansy. Menedzhment: Aktualni Pytannia Nauky i Praktyky − Business. Finance.
Management: Topical Issues of Science and Practice, 12, 7-20 [in Ukrainian].
8. Metodychni rekomendatsii shchodo zastosuvannia rehistriv zhurnalno-ordernoi
formy obliku dlia silskohospodarskykh pidpryiemstv [Methodical recommendations on the
application of registers of log-order forms of accounting for agricultural enterprises]. Nakaz
Ministerstva ahrarnoii polityky Ukrainy vid 04.07.2009 – Order of the Ministry of Agrarian
Policy of Ukraine from June 4, 2009, №390 [in Ukrainian].
9. Mizhnarodnyi standart bukhhalterskoho obliku 17 «Orenda» [International
Accounting Standard 17 «Leases»]. Zatverdzheno IASB 01.01.2012 – Approved by IASB on
January 1, 2012 [in Ukrainian].
10. Nikolenko, N.V. (2015). Oblik ta analiz orendnykh operatsii na pidpryiemstvakh
torhivli [Accounting and analysis of lease transactions at trade enterprises]. Extended abstract
of candidate’s thesis. Kyiv: National University of Trade and Economics [in Ukrainian].
11. Nikolenko, N. (2015). Oblikova informatsiia u finansovii zvitnosti orendaria
[Accounting information in the financial statements of the tenant] Visnyk Kyivskoho
natsionalnoho torhovelno-ekonomichnoho universytetu – Bulletin of the Kiev National
Trade and Economic University, 1, 139-150 [in Ukrainian].
12. Opanasenko, O.V. (2014). Poniattia ta oznaky orendy v sferi hospodariuvannia
[Concepts and features of lease in the field of management] Porivnialno-analitychne pravo
– Comparative and analytical right, 7, 92-95 [in Ukrainian].
13. Podatkovyi kodeks Ukrainy vid 02.12.2010, №2755-VI [Tax Code of Ukraine
from December 2, 2010, № 2755-VI]. (2010, December 2) [in Ukrainian].
14. Polozhennia (standart) bukhhalterskoho obliku 14 «Orenda» [Regulation
(standard) of accounting 14 «Lease»]. Nakaz Ministerstva finansiv Ukrainy vid 28.07.2000,
№181 – Order of the Ministry of Finance of Ukraine from July 28, 2000, №181 [in
Ukrainian].
15. Zakon Ukrainy «Pro orendu derzhavnoho ta komunalnoho maina» vid
04.04.1992, № 2269-XII [Law of Ukraine «On the lease of state and communal property»
from April 4, 1992, № 2269-XII] (1992, April 4) [in Ukrainian].
16. Zakon Ukrainy «Pro orendu zemli» vid 08.10.1998 №161-XIV [Law of Ukraine
«On the land lease» from October 6,1998, №161-XIV] (1998, October 6,) [in Ukrainian].
17. Tsyvilnyi kodeks Ukrainy vid 16.01.2003 № 435-IV [Civil Code of Ukraine
from January16, 2003, № 435-IV] (2003, January16) [in Ukrainian].
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