Financial leasing management
Financial leasing satisfies the need for the most scarce type of borrowed capital - a long-term loan. Fixed assets transferred to financial leasing are included in the fixed assets of…

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Synchronization of management and financial accounting
In the past few years, more and more financial directors have been thinking about the issue of transferring management accounting and reporting of their enterprise to IFRS or at least…

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The benefits and costs of economic growth
Most governments aim for high rates of economic growth, believing that this will lead their countries to higher living standards. In pursuing monetary policy, the government is trying to influence…

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able in the future

Financial leasing management

Financial leasing satisfies the need for the most scarce type of borrowed capital – a long-term loan. Fixed assets transferred to financial leasing are included in the fixed assets of the lessee. The main goal of managing financial leasing from the standpoint of attracting borrowed capital is to minimize the flow of payments for servicing each operation. The process of managing financial leasing in an enterprise is carried out in the following main stages.

Financial leasing (leasing) is a business operation that involves the lessor acquiring fixed assets by order of the lessee with further transfer to tenant for use for a period not exceeding the period of their full depreciation with the obligatory subsequent transfer of ownership of these fixed assets to the lessee. Financial leasing is considered as a type of financial loan. Fixed assets transferred to financial leasing are included in the fixed assets of the lessee. Continue reading

The crisis of modern economic education

Dissatisfaction with modern economic education over the years has been deafeningly ripening at universities around the world. Finally, this discontent broke out. The media reported on an unprecedented event: at the University of Harvard (USA), the world citadel of training economists, financiers and managers, a strike of several hundred students was held in late November 2011 in the form of demonstrative withdrawal from the lecture. The lecture was delivered by Professor Gregory Mankyu as part of the Economics 10 course. The purpose of the strike is to protest against the bias of the course, its isolation from real life, the inability to form a critical and at the same time constructive attitude of the student towards economic realities. Continue reading

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Synchronization of management and financial accounting
In the past few years, more and more financial directors have been thinking about the issue of transferring management accounting and reporting of their enterprise to IFRS or at least…

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