Keywords: financial rent, corporate finance, financial resources, financial instrument, accounting of financial rent


Research of issues related to financial leasing has occupied a prominent position in economic science since the mid-20th century in countries with market economies due to the growing role of financial capital and formation of the stock market. Due to its significance, the concept of financial rent was investigated in the context of the development of neoclassical economic theory, its modern modifications, as well as the management theory. Some issues of financial rent were developed within the classical theory - the concept of ideal capital markets. The issues of the nature and types of financial rent are covered from the standpoint of financial mathematics. Some scientists believe that financial rent is a type of economic rent, so it should be reflected in the accounting. Inadequate attention to rent significantly increases the risk of an uncertain estimate of the financial condition of enterprises, and affects the objectivity and efficiency of making managerial decisions. As a result, there is a need for the development of theoretical and methodological, organizational and practical provisions of rent accounting,
which will allow forming comprehensive and reliable information for management of a business entity.


Download data is not yet available.


Bodnar, O. V. (2017). Rent in the System of Value Concepts // Scientific Bulletin of Kherson State University. Series “Economic Sciences”. Edition 23. P. 65-69.

Brigham, E. F. (1997). Fundamentals of Financial Management - Kyiv: KP “VAZAKO”, “MOLOD”, p.1000.

Buchanan, J. M., Tollison, R. D. & Tullock, G. (1980). Rent Seeking and Profit Seeking // Toward a Theory of the Rent Seeking Society – College Station: Texas A&M University Press, Series 4, P. 3-15.

Burenin, A. N.(1998). Market of Securities and Derivative Financial Instruments: Tutorial - Moscow: 1 Federal Bookstore Company, p. 352

Chesnokov, V. L. (2008). Financial Instruments: Tutorial. - Kyiv: Center of Scientific Literature, 288 p.

Chetyrkin, E. M. (1992). Methods of Financial and Commercial Calculations / Moscow: Delo, “BusinessRech”, p. 320.

Dankevych, A. P. (2009). Financial instruments: Peculiarities of Definition, Classification and Circulation // Scientific Papers NDFI. No. 1 (46), P. 64-74.

Danylina, S. O. (2014). Financial Capital Under the Conditions of Globalization // Formation of a market economy: Collection of research papers – Kyiv, KNEU, No.31, pp. 246-253

Dean, A. (2000). Worcester, Revision of the Theory of Rent. Eited by V.M. Galperin; Trans. from English // The Milestones of Economic Thought. - St. Petersburg -(Library of the “School of Economics”, Edition 27), ToR. Markets of Production Factors. – p. 356-385.

Economic Encyclopedic Dictionary (2005). Volume 2 T. 1 / Edited by S.V. Mocherny - Lviv: Svit, p. 616.

Economic theory (2004). Edited by J. Eatwell, M. Migleyt, P. Newman: Trans. from English / Sci. Ed. Corr. Member of RAS V.S. Avtonomov - Moscow: INFRA-M, p. 931.

Fedotov, A. M. Finansovaya renta: gipoteticheskiy simvol ili neobkhodimyy element ekonomicheskoy sistemy. [Financial rent: a hypothetical symbol or a necessary element of the economic system?]. Retrieved from:

Feldman, A. B. (2012). Financial rent - The Preferred Method of Accumulation of Wealth in the Postindustrial World // Property relations in the Russian Federation, No. 6 (129). Pp. 99-105.

Feldman, A. B. (2003). Derivative Financial and Commodity Instruments - Moscow: Ekonomika, p. 241.

Financial Management (2002). Tutorial/ Edited by prof. G.G. Kireytsev - Kyiv: Center of Educational Literature, p.495.

Grazhevska, A. (2015). Structure and Characteristics of the System of Modern Rental Relations // Bulletin of the National Taras Shevchenko University. Economics. 11 (176), pp. 13-16.

Hayduk, I. O. Classification of financial resources of the enterprise. Retrieved from:

Hudz, O. E. (2007). Financial Resources of Agricultural Enterprises: Monograph - Kyiv: NSC IAE, p. 578

Katan, L. I. & Sidorenko, A. I. Finansovi resursy pidpryiemstva ta osoblyvosti yikh formuvannia [Financial Resources of the Enterprise and Peculiarities of Their Formation] // Effective economy. Retrieved from:

Kravtsova, A. M. (2008). Mekhanizm formuvannia ta efektyvnoho vykorystannia finansovykh resursiv mashynobudivnoho pidpryiemstva: avtoref. dys. na zdobuttia nauk. stupenia kand. ekon. nauk: [Mechanism of formation and effective use of financial resources of machine-building enterprise: author's abstract for obtaining a degree of Candidate of Economic Sciences: 08.00.04 – “Economics and management of enterprises (mechanical engineering)”, Khmelnitsky, p. 21 - Retrieved from:

Krueger, A. O. (1974). The Political Economy of the rent-Seeking Society // American Economic Review. – Vol. 64, N 3. P. 291-303.

Leos, O. & Koval, I. (2013). Mechanisms of Formation of Financial Resources of Enterprises // State Administration and Local Self-Government, No. 1 (16). P. 119-122.

Lukashyn, Y. P. (2004). Financial Mathematics: Textbook / Moscow: MFPA, p. 81.

Malykhin, V. I. (2003). Financial Mathematics / Moscow: YUNITI - Dana, p. 237.

Marshall, A. (2007). Fundamentals of Economic Science / Foreword by J.M. Keynes; Trans. from English. V.I. Bomkina, V.T. Rysina, R.I. Stolper. - Moscow: Eksimo, p. 832.

Maslovska, L. (2009). Optimization of the Structure of Financial Resources of Agricultural Enterprises // Economics of the Agroindustrial Complex. – No.10., P. 65-69.

Menshykov, S. (2004). Profitability and Rents // Economic Strategies. - No. 1, P. 28-31.

Mizhnarodni standarty finansovoi zvitnosti [International Financial Reporting Standards] [Electronic Resource]. Retrieved from: MSBO_32.pdf.

Nedilska, L. V. (2009). Financial Resources as an Economic Category // Bulletin of ZNAMEU. – No.2, Volume 2, P. 261-269.

Okuneva, L. P. (1980). Financial Resources of the Bourgeois State // Finances of the USSR, P. 63-75

Oparin, V. M. (2002). Finance (General Theory): Tutorial, 2nd edition, revised edition / KNEU, p. 240

Osadcha, T. S. (2016). Methodology of Accounting and Rent Analysis: Monograph. Zhytomyr: PE “Ruta”, p. 292.

Partin, G. O. & Zagorodniy, A. G. (2003). Financial Enterprises: Tutorial / Lviv: LBI NBU, p. 265.

Pavlyuk, K. V. (1997). Financial Resources of the State: Monograph / Kyiv: NIOS, p. 228.

Petrakov, Y. V. (2016). Financial Instruments: Essence and Classification // Scientific Bulletin of Polissya No.3 (7), P. 235-241.

Petruk, O. M., Osadcha, T. S. & Novak, O. S. (2016). The Concept of Financial Rents in Applied Economic Sciences // WSPÓŁPRACA EUROPEJSKA NO. 8 (15) 2016 / EUROPEAN COOPERATION Vol. 8 (15), P. 217-229.

Petty, V. (1940). Economic and Statistical Robots / Moscow: State Social and Economic Publishing House, p. 324

Pikalova, N. O. & Bobyr, O. I. Economic Essence of Financial Resources of the Enterprise Retrieved from:

Podderiogin, A. M., Bilyk, M. D. & Buryak, L. D. (2008). Finances of Enterprises: Textbook. Chair of the authors’ collective and science editor prof. A. M. Podderiogin - 7th edition, unchanged. - Kyiv: KNEU, p. 552

Polozhennia (standart) bukhhalterskoho obliku 13 «Finansovi instrumenty» [Regulation (Standard) of Accounting 13 “Financial Instruments”]. Retrieved from:

Razovsky, Y. V. (1995). Mining and Other Types of Rent (Classification) // Mining Information and Analytical Bulletin (Scientific and Technical Journal). No. 2, pp. 115-119.

Ricardo, D. (1955). The Beginning of Political Economy and Taxation / Edited by M. Smith - Moscow: State Publishing House of Political Literature, Volume 1. – p. 360.

Robert, N. H. (1993). Fundamentals of Financial Management / Trans. from English. – Moscow: Delo, p. 128.

Skrypnyk, M. I., Hrygorevska, O. O. & Taran, V. I. (2016). Finansovi resursy yak obiekt bukhhalterskoho obliku: neobkhidnist vyznachennia [Financial Resources as an Object of Accounting: the Need for Determination] // Ef-fective Economics, No. 5. Retrieved from:

Smith, A. (2007). Study on the Nature and Causes of Wealth of Peoples / A. Smith; [trans. from English; foreword by V.S. Afanasyeva]. - Moscow: Eksimo, pp. 960.

Sychov, N. G. (1984). Finances and Statistics / Moscow: Finances of the USSR, p. 250.

Toftul, M. G. (1999). A Guide for Students of Higher Educational Institutions / Kyiv: Publishing Center “Akademiya”, pp. 336.

Tullock, G. (1988). Rents and Rent Seeking // The Political Economy of Rent Seeking / Eds. Be C. Rowley, R. Tollison, G. Tullock. Boston

Tullock, G. (1967). The Welfare Cost of Tariffs, Monopolies, and Theft // Western Economic Journal. Vol. 5., Р. 224-232.

Van Horn, D. S. & Vakhovych, D. N. (2008). Fundamentals of Financial Management / 12th edition: Trans. from English - Moscow: “I.D. Williame” LLC. p.1232.

Vasylyk, O. D. (2001). Theory of Finance. Kyiv: NIOS, p. 416.

Yaroshevych, N. B. (2012). Business Finance: Tutorial / Kyiv: Znannia, p. 341.

Yukhymenko, P. I., Fedosov, V. M. & Lazebnyk, L. L. (2010). Theory of Finance: Textbook / Edited by prof. V.M. Fedosov, S.I. Yuriy - Kyiv: Center for Educational Literature, p. 576.

Zelesko, I. M. (2012). Financial Resources of Integrative Agrarian Formations in the Modern Dimension: [Monograph] / Kyiv: NSC IAE, p. 451.

How to Cite
Bardash, S., Petruk, A., & Osadcha, T. (2019). IDENTIFICATION OF FINANCIAL RENT: FROM THEORY OF RENT TO ITS ACCOUNTING. European Cooperation, 1(41), 18-37.