Long-term dream of every practitioner — the unified rules of recognition for accounting purposes and for tax purposes the income and expenses used in the formation of final financial result (profit/loss). The article is a thesis in nature and does not aim to make comprehensive recommendations in terms of harmonization and uniformity of accounting and tax accounting of fixed assets purchased and leased. The work focuses on permanent and temporary differences, which complicate the accounting of leasing operations in its maintenance and reports generation. The applied categories do not contribute to the reliability and transparency of financial reporting, it leads the user to an incorrect interpretation and understanding of indicators of financial and economic activities of the economic entity and the making of sound management decisions.
On leasing of immovable property as one of the most promising directions of development of business say for several years, but despite the really high interest in this kind of business from both leasing companies and lessees, number of deals grows very slowly and does not correspond to potential market opportunities. The reasons for such developments can be distinguished as separate inconsistencies in legislation and objective problems faced by leasing companies.
There are times when after the purchase of the property lease, the financial position of the lessee deteriorates and he is no longer able to make lease payments to the lessor. The termination of the lease agreement will be for him a very costly because you will have to compensate to the lessor all costs incurred in respect of this loss: for example, the lessor may require the lessee when the contract is terminated early to pay all lease payments. From this situation there is one option — to transfer property subleasing.
The article deals with topical issues of the methodology of accounting transactions in the field of leasing of intellectual property products in macroeconomic statistics. The influence of innovations in accounting for intellectual property products on the formation of key macroeconomic indicators is analyzed.
