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Regulation of the Accounting Issues of the Rental Operations With the Fixed Assets According to the Changes in Legislation

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  • Glushach Yuliya S.

    (V. N. Karazin Kharkiv National University)

Abstract

The article examines theoretical and methodological issues on accounting of the certain rental operations of fixed assets from an individual in accordance with the provisions of the Tax Code of Ukraine; the comparability of the provisions of the Tax Code of Ukraine and other normative and legal acts on the subject of their application in the accounting practice with regard to the calculation reflection of the taxation of an income of the individual received from the offering for operating lease of his/her own property is analyzed.

Suggested Citation

  • Glushach Yuliya S., 2012. "Regulation of the Accounting Issues of the Rental Operations With the Fixed Assets According to the Changes in Legislation," Business Inform, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics, issue 12, pages 249-252.
    • Handle: RePEc:idp:bizinf:y:2012:i:12:p:249_252
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