Перегляд за Автор "Y. Melnyk, A. Luk’yanov"

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    FEATURES OF ACCOUNTING FOR OPERATIONAL AND FINANCIAL LEASING ON ENTERPRISES
    (2017) Y. Melnyk, A. Luk’yanov
    The article compares operating and financial leasing, identifies their advantages and also analyzesthe stages of the development of leasing. The correspondent accounts of operational and financial leasingare provided to lessor and lessee.