Economy, finances, management: Topical issues of science and practical activity


Issue №: 11 (39)

Published: 2019.02.01

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.

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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.

Keywords: lease, rent operations, operating lease, financial lease, land lease, fixed assets, other non-current assets.

List of references

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 


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].

All journal issues

About journal

Topics of the journal:

051 Economics

071 Accounting and taxation

072 Finance, banking and insurance

073 Management

075 Marketing

076 Business, trade and exchange activities

241 Hotel, restaurant and catering 

281 Public administration


Key information:
ISSN (print): 2411-4413
DOI: 10.37128

The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine". 

The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281

(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).

The journal “Economy, finances, management: Topical issues of science and practice” has a Digital Object Identifier (DOI)

The journal “Economy, finances, management: Topical issues of science and practice” is indexed in such database as Index Copernicus Value (https://journals.indexcopernicus.com/search/form)


The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.

The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.


Objectives of the journal:

  • publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
  • expanding partnerships with international scientific publishing organizations;
  • enhancing the culture of reviewing and annotating published material;
  • adherence to editorial ethics.


Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.

The cost of printing one page in professional editions of the university is 60 UAH.

An additional copy of the magazine with the mailing list costs 250 UAH.

Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "

History of journal:

It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.

From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)

The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "