@article{dmitrieva2019analysis,
  title = {Analysis of Efficiency of Financial  Leasing},
  author = {Irina Nikolaevna Dmitrieva and Tatyana Nikolaevna Myznikova and Aleksey Fedorovich Chernenko and Anna Vladimirovna Shishkina},
  year = 2019,
  url = {https://ibimapublishing.com/articles/JAARP/2019/430681/},
  journal = {Journal of Accounting and Auditing: Research & Practice},
  volume = 2019,
  pages = 11,
  doi = 10.5171/2019.430681,
  abstract = {The article substantiates the necessity of periodic relevance monitoring of effectiveness assessing methods of leasing operations due to the constantly changing management analysis information base and continuous improvement of management analysis methods. The problem is that the existing analytical methods objectively require constant improvement because of the growth of quality and transparency of the economic analysis information base. The purpose of the study was to create a methodology for analyzing the effectiveness of leasing operations based on indicators compiled on the current requirements of international financial reporting standards. The authors of the study suggest the effect of the leasing agreement to be defined as the difference between the potential costs of the lessee enterprise when acquiring fixed assets under the leasing agreement and the potential costs of the borrowing enterprise when acquiring property under a purchase and sale contract at the expense of a credit or a loan. The relative efficiency of leasing is proposed to be defined as the ratio of the effect of the leasing contract to the potential costs of the lessee. Lists of potential expenses of the lessee and the borrower are drawn up in accordance with the applicable regulatory legal acts, with consideration of the tax consequences of transactions and the inflation component. The methodology developed by the authors of the article will help enterprise managers make the right managerial decisions regarding the choice of financing source when updating fixed production assets, increase transaction efficiency, and optimize enterprise expenses.},
  keywords = {financing, fixed assets, leasing, efficiency, expenditure.},
  note = Article ID: 430681
}