Kyryk T. Accounting for and control over the transactions with the lease of municipal property: organization and methods

Theoretical, organizational and methodical statements of accounting for and control over the transactions with municipal property rent have been disclosed in the dissertation thesis. Economic and legal aspects of the concept "lease" as well as the tax aspect of the rental lease relationship based on the analysis of regulations have been researched; existing approaches towards the classification of types of lease have been improved. Elements of accounting policy of a lessee in the part of transactions with municipal property lease have been outlined. Methodical approaches towards accounting reflection of calculating the reimbursement for municipal and operating expenses on maintaining municipal property under lease as well as the expenses on the repair and improvement of municipal property assets have been improved. The author suggests the ways of improving the procedure of applying the controlling techniques during the check of the state and disposal of leased municipal assets in the course of state financial audit. Methodical statements of internal control over the transactions with leasing municipal property assets have been developed.