MINKA V.F.; MALOFIENKO I.F. - In: ВІСНИК ЕКОНОМІКИ ТРАНСПОРТУ І … (2011) 3, pp. 109-115
It has been determined that application of methodological references State of the (standard) of accounting 14 “Lease” for calculating leasing payments leads to groundless rising of leasing payee expenses, so they don’t facilitate leasing in Ukraine.