Specifics of Accounting for Lease Operations of the Organization

Abstract

Accounting for lease relations is a complex and time-consuming analytical process, since there are many aspects and requirements of regulatory documents for the reflection of such transactions on accounting accounts. Currently, rent is an important component of the investment policy of most state-owned enterprises. The widespread use of rental relations is one of the specific indicators of the development of the country's economy. Within the framework of this article, we have considered the specifics of rental relations based on the requirements of national and international standards. At the end of the article, we formulated our conclusions on the conducted research.