STATE OF SCIENTIFIC RESEARCHS ON FINANCIAL LEASING

Abstract

In the article, an analysis of dissertation worksof financial leasing for obtaining a scientific de-gree in the specialty "Accounting, analysis and audit" was carried out. The aim of this research was to assess the state of study of the problem and identify prospects for further development. The basis of the research was the abstracts of dissertations, available in the national repository of academic texts (https://nrat.ukrintei.ua/) with the keyword "leasing". According to the search results, 11 dissertation works were found. These works were analyzed using monographic, inductive-deductive and systematic-analytical methods.In general, research was carried out in the accounting aspect in combination with analysis (6 works) and audit (3 works). The most researched issues are methodological aspects of forming infor-mation about financial leasing in accounting and reporting, conceptual apparatus, classification, doc-umentation, methods of economic analysis and audit of financial leasing.Despite the revealed rather thorough level of research by domestic specialists on the problems of accounting and analytical aspects of financial leasing, theoretical and practical issues related to the economy category of leasing remain relevant. Among the promising areas of development, it is possible to single out: methodological principles of accounting, analysis and audit of financial leasing; automa-tion of financial leasing accounting processes; development of theoretical and methodological recom-mendations regarding the accounting of return of leased property, transfer of leased property to third parties, etc.The obtained results prove the importance and appropriateness of further developments in the field of financial leasing and actualize the need for actual theoretical and practical research to improve methods and approaches to accounting, analysis and auditing of financial leasing.