ANALYSIS OF THE ROLE OF LEASING AND RENTAL TRANSACTIONS IN THE ACTIVITIES OF ENTERPRISES AND ORGANIZATIONS AND ACROSS REGIONS

Аннотация

This article thoroughly analyzes the concept of leasing within the context of the digital economy, considering both theoretical and practical perspectives. It examines leasing not only as a financial instrument but also as a vital component in modern accounting systems, highlighting its importance in optimizing asset utilization and financial planning. Furthermore, the article delves into the current regulatory and legal framework governing leasing operations, shedding light on the standards and compliance requirements applicable to leasing transactions. In addition to these aspects, it explores the distinctions and interactions between leasing relations and traditional rental agreements, offering a comparative overview. Finally, the study includes a comprehensive analysis of a business enterprise’s operational performance in connection with leasing activities, emphasizing the specific features and outcomes that leasing introduces to asset management and financial reporting