НОВАЦИИ ФСБУ 25/2018: УЧЁТ ПРЯМЫХ ЗАТРАТ И ВЫБОР СТАВКИ ДИСКОНТИРОВАНИЯ В АРЕНДНЫХ ОПЕРАЦИЯХ
Authors: Лисовская И.А. , Трапезникова Н.Г. 
Published: February 2025

В статье рассмотрены актуальные вопросы изменения порядка учёта арендных операций. Российский стандарт по учёту аренды (ФСБУ 25/2018), обязательный к применению в бухгалтерской отчётности за 2022 год, устанавливает принципиально новые подходы к признанию, порядку учёта и отражению предметов аренды как у арендатора, так и у арендодателя. Значительную сложность для отечественных бухгалтеров будут представлять два методических вопроса: формирование перечня прямых затрат, подлежащих включению в первоначальную стоимость объекта Право пользования и выбор ставки дисконтирования при применении долгосрочных договоров аренды, которые не получили необходимого раскрытия в стандарте.
Introduction. Documents on the accounting regulation were replenished with the new federal accounting standard 25/2018 Lease accounting (FSBU 25/2018). This standard is a compulsory one in the preparation of financial statements for 2022. FSBU 25/2018 presents a number of categories and requirements for lease accounting that are new for domestic accountants. An analysis of regulations of FSBU 25/2018 raises a significant number of problems, including practical ones that should be solved in preparation for the standard implementation. The goal of the article was to consider two significant issues: analysis of a list of direct costs included in the actual cost of the Right of Use object when the lease object is recognized by a lessee procedure for determining the discount rate that should be used by the lessee when calculating rental payments under a long-term lease agreement. As part of the study, the authors reveal innovations in the lessees initial assessment of the right to use asset and lease obligations. They emphasize some difficulties concerning accounting by the lessee of the costs of preparing the leased asset for its intended use, examples of typical costs are given as well. Possible approaches to the selection of a discount rate are identified additional conditions, not named in FSBU 25/2018, that have a significant impact on the level of the discount rate are given the need for their use when choosing a discount rate is justified. An analysis of regulations of FSBU 25/2018 on the research issues showed the following: 1. The implementation of FSBU 25/2018 requirements for the initial assessment of lease objects will present challenges in practice. 2. When it is impossible to determine the discount rate based on the lease agreement, a detailed study of all the essential terms of the lease agreement and other factors necessary for independent determination of its value will be required. 3. The correct accounting of the lessees initial costs arising from the lease will require a determination of the purpose of such costs and their direct correlation with a specific lease agreement. 4. The development of accounting policy for lease operations, not regulated by FSBU 25/2018, already paves the way for an intensive study of international accounting practices and the application of methodological approaches presented in IFRS 16.