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Company / Laws

As you consider the object of leasing, transferred to the gratuitous use?

Question - answer - Legal advice 27.08.2019 at 11:58

Question - answer - Legal advice

The Ministry of Finance recalled that, in the case of a contract of lease rules reflect the accounting object are governed by the GHS "rent." The object of the account of a Finance lease is recognised by a lessee as fixed assets with a simultaneous recognition in accounting of obligations to the lessor on the date of classification of objects of the lease accounting, regardless of the conditions determining the balance holder of the leased object established by mutual agreement of the parties in the lease agreement. Also the view of the object of leasing does not depend on the way of its involvement into economic circulation: self-use, the provision in the sublease or for free use. That is, the leased asset is recognized in the fixed assets of the lessee, including it in the transfer for gratuitous use. Also in the account of the lessee should reflect the fact that the transfer of the leasing object for free use (letter of the Ministry of Finance of Russia from August 15, 2019 No. 02-07-10/62112). The right of transfer of a thing in gratuitous use shall belong to its owner – the lessor and other persons authorized by the law or by the owner.