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Accounting and Audit of the Rent

Student: Nesterova Oksana

Supervisor: Natalia Vladimirovna Maksimova

Faculty: Faculty of Economics

Educational Programme: Economics (Bachelor)

Year of Graduation: 2021

This study is devoted to the analysis of the regulatory regulation of accounting and audit of lease transactions, methods of accounting for lease transactions in the company, as well as the audit of transactions under the lease agreement. The work consists of 3 chapters, an introduction, a conclusion and a list of references. The first chapter will cover the main concepts, objectives, regulatory and legal regulation of lease accounting and audit , and a review of the literature on this topic. The second chapter will present the characteristics of the analyzed company, an example of accounting for lease transactions, as well as operations for the transition to accounting under the new standard.

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