ECONOMIC AND LEGAL PREREQUISITES FOR ACCOUNTING REFLECTION OF RENT
Abstract
The relevance of the research is the lack of regulation of rental relations at the microeconomic level. Economic theory determines the features of the rental relations at the state level but there is no information on the accounting reflection of rent as one of the types of income of the entity. The level of information content of rental income remains problematic. This leads to a purposeful reduction in the availability of information on rental income, as no form of existing reporting provides any information on any type of rent. The purpose of the research is to specify the accounting component of rent as an economic category, as well as to identify legal and economic prerequisites for rent accounting. The methodological basis of the research consists of a dialectical method of knowing the essence of rent and rental relations; general methods of scientific knowledge (analysis, abstraction, synthesis, generalization), bibliographic method of transformation of economic essence and legal content of rent and rental relations, analysis of legal acts in the implementation of rent agreement, method of grouping economic and legal preconditions for establishing effective segment of rent accounting. Scientific results. It has been established that transformation of the modern mechanism of fragmentary regulation of rental should occur systematically, with obligatory improvement of accounting methods of rent resources and development of a method for calculating rental income, as well as a taxation system of extra profits taking into account specific sources and conditions for the formation of various types of rent. With the purpose of transformation of rental relations in the part of the improvement of accounting of income including rents, legal and economic preconditions for rent accounting are identified. In particular, it has been established that the legal basis for accounting of the results of rental relations is the identification of the entity, to which the object belongs (rent-forming factor (resource)); of the entity that uses the object (rent-forming factor (resource)); of the mechanism of implementation of rental relations; of an indisputable reason for calculating the rental factor (resource), – a contract of rent or other legal instrument regulating rental relations. The main economic preconditions necessary and sufficient for the organization and keeping of rent accounting by the economic entity are as follows: an object, – the rent-forming factor (resource), which the economic entity-rent payer uses (exploits); economic benefit from the use (operation) of such an object; income of the entity that uses (exploits) such an object that includes the rent; rent estimation for determining rental income, a share of rent in income from a certain type of activity and subsequent implementation of rent payment; documenting and accounting of rent accounts (rental income) and rent payment, followed by their reflection in the financial statements of the business entity-rent payer.
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