ძირითადი საშუალებების იჯარის აღრიცხვის საკითხები შპს „თბილისის სალიზინგო კომპანიის“ მაგალითზე

The topic "Issues of leasing of fixed assets" includes analytical importance of lease,
including analyzes of financial leases and the essence of the lease and it’s significance, as well as
the analysis of the system of analyzes and the analytical system of the lease on the example of
LLC "Tbilisi Leasing Company".
Topic Actuality. Lease is one of the alternative ways of lending. For economic subjects it
is one of the most important sources of funding. Many companies, especially newly established
companies, often do not have a financial opportunity to acquire land, buildings, equipment,
means of transportation and other basic assets to enhance their production. Such difficulties can
be overcome by lease.
Goal. The purpose of the work is to demonstrate the role of lease in the timely delivery
of the main means of the company.
The main task of researching the issue was to highlight the most current issues related to
lease accounting, which are the subject of acute discussion today and there are different
opinions about their accounting reflection.
Research object. "Tbilisi Leasing Company" was selected for research object.
Research Results. The dynamics and future benefits of revenue and expenditure incurred
from the activities carried out by the "Tbilisi Leasing Company" Ltd. are calculated by the
analytical enterprise.
Material-technical base and information resources: The theoretical basis of the work is
the works of Georgian and foreign researchers as well as scientific materials and Internet
sources.