The Practice of Reflecting Leasing Transactions in Financial Statements

Article ID

C: FINANCEW1169

Leasing transactions in finance, reflecting lease standards, and accounting practices in financial statements.

The Practice of Reflecting Leasing Transactions in Financial Statements

Aliyev Adalat Zeynal
Aliyev Adalat Zeynal
DOI

Abstract

The subject of the article is the analysis of the practice of reflecting leasing operations in financial statements. The object of the study is the existing system in Azerbaijan of accounting for financial lease agreements between the parties to the lease agreement on accounting accounts. At the same time, serious attention is paid to the activities of Azerbaijani leasing organizations engaged in financial leasing.

The Practice of Reflecting Leasing Transactions in Financial Statements

The subject of the article is the analysis of the practice of reflecting leasing operations in financial statements. The object of the study is the existing system in Azerbaijan of accounting for financial lease agreements between the parties to the lease agreement on accounting accounts. At the same time, serious attention is paid to the activities of Azerbaijani leasing organizations engaged in financial leasing.

Aliyev Adalat Zeynal
Aliyev Adalat Zeynal

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Aliyev Adalat Zeynal. 2026. “. Global Journal of Management and Business Research – C: Finance GJMBR-C Volume 23 (GJMBR Volume 23 Issue C1): .

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Issue Cover
GJMBR Volume 23 Issue C1
Pg. 31- 35
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GJMBR-C Classification: JEL Code: F65
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The Practice of Reflecting Leasing Transactions in Financial Statements

Aliyev Adalat Zeynal
Aliyev Adalat Zeynal

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