Research
The Practice of Reflecting Leasing Transactions in Financial Statements
Article
January 23, 2026
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.
