title: ÐÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð°ÑÐµÐ½Ð´Ñ Ñ Ð°ÑÐµÐ½Ð´Ð¾Ð´Ð°ÑÐµÐ»Ñ
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Features of accounting for leases from the lessor
Creators: name: ÐÑÑÐµÐ¹Ð½Ð¾Ð²Ð°, ÐÐ½Ð°ÑÑÐ°ÑÐ¸Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2024
Subjects: Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ
Ð°ÑÐµÐ½Ð´Ð°
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ÑÐ¸ÑÑÐ°Ñ Ð¸Ð½Ð²ÐµÑÑÐ¸ÑÐ¸Ñ Ð² Ð°ÑÐµÐ½Ð´Ñ
Ð°ÑÐµÐ½Ð´Ð½ÑÐµ Ð¿Ð»Ð°ÑÐµÐ¶Ð¸
Ð½ÐµÐ³Ð°ÑÐ°Ð½ÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð½Ð°Ñ Ð»Ð¸ÐºÐ²Ð¸Ð´Ð°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÑ
accounting
lease
lessor
net investment in lease
lease payments
non-guarantee closing value

description: Ð¦ÐµÐ»ÑÑ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ Ð²ÑÑÐ²Ð»ÐµÐ½Ð¸Ðµ Ð¸Ð·Ð¼ÐµÐ½ÐµÐ½Ð¸Ð¹ Ð² Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¼ ÑÑÐµÑÐµ Ð°ÑÐµÐ½Ð´Ñ ÑÐ¾ ÑÑÐ¾ÑÐ¾Ð½Ñ Ð°ÑÐµÐ½Ð´Ð¾Ð´Ð°ÑÐµÐ»Ñ, ÐºÐ¾ÑÐ¾ÑÑÐµ Ð²Ð¾Ð·Ð½Ð¸ÐºÐ»Ð¸ Ð² ÑÐ²ÑÐ·Ð¸ Ñ Ð²Ð²ÐµÐ´ÐµÐ½Ð¸ÐµÐ¼ Ð½Ð¾Ð²Ð¾Ð³Ð¾ ÑÑÐ°Ð½Ð´Ð°ÑÑÐ° Ð¤Ð¡ÐÐ£ 25/2018 Â«ÐÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ Ð°ÑÐµÐ½Ð´ÑÂ». ÐÐ±ÑÐµÐºÑÐ°Ð¼Ð¸ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÑÑÑÑ Ð´Ð¾Ð³Ð¾Ð²Ð¾ÑÑ Ð°ÑÐµÐ½Ð´Ñ Ñ Ð°ÑÐµÐ½Ð´Ð¾Ð´Ð°ÑÐµÐ»Ñ. ÐÑÐµÐ´Ð¼ÐµÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÑÑÑÑ ÑÐ¾ÑÑÐ¸Ð¹ÑÐºÐ¸Ðµ Ð¸ Ð¼ÐµÐ¶Ð´ÑÐ½Ð°ÑÐ¾Ð´Ð½ÑÐµ ÑÑÐ°Ð½Ð´Ð°ÑÑÑ, ÑÐµÐ³Ð»Ð°Ð¼ÐµÐ½ÑÐ¸ÑÑÑÑÐ¸Ðµ ÑÑÐµÑ Ð°ÑÐµÐ½Ð´Ñ. ÐÐ°Ð´Ð°ÑÐ¸, ÐºÐ¾ÑÐ¾ÑÑÐµ ÑÐµÑÐ°Ð»Ð¸ÑÑ Ð² ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: 1. Ð Ð°ÑÑÐ¼Ð¾ÑÑÐµÑÑ Ð¿ÑÐ°Ð²Ð¾Ð²Ð¾Ðµ ÑÐµÐ³ÑÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ Ð°ÑÐµÐ½Ð´Ð½ÑÑ Ð¾ÑÐ½Ð¾ÑÐµÐ½Ð¸Ð¹ Ð² Ð Ð¤. 2. ÐÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°ÑÑ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ Ð°ÑÐµÐ½Ð´Ñ Ñ Ð°ÑÐµÐ½Ð´Ð¾Ð´Ð°ÑÐµÐ»Ñ. 3. ÐÑÐ¾Ð²ÐµÑÑÐ¸ Ð¾Ð±Ð·Ð¾Ñ ÑÑÐ½ÐºÐ° Ð»Ð¸Ð·Ð¸Ð½Ð³Ð° Ð² Ð Ð¤. 4. ÐÐ°ÑÑ ÑÐ°ÑÐ°ÐºÑÐµÑÐ¸ÑÑÐ¸ÐºÑ ÐÐÐ Â«ÐÐ°Ð»ÑÐ¸Ð¹ÑÐºÐ¸Ð¹ Ð»Ð¸Ð·Ð¸Ð½Ð³Â». 5. ÐÐ°ÑÑ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÑÐµÑÐ° Ð°ÑÐµÐ½Ð´Ñ Ñ Ð°ÑÐµÐ½Ð´Ð¾Ð´Ð°ÑÐµÐ»Ñ. 6. ÐÑÑÐ²Ð¸ÑÑ ÑÐ°Ð·Ð»Ð¸ÑÐ¸Ñ ÑÑÐµÐ±Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¿Ð¾ Ð¤Ð¡ÐÐ£ Ð¸ ÐÐ¡Ð¤Ð Ð¿Ð¾ ÑÑÐµÑÑ Ð°ÑÐµÐ½Ð´Ñ. 7. ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°ÑÑ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ Ð´Ð¾Ð³Ð¾Ð²Ð¾ÑÐ¾Ð² Ð°ÑÐµÐ½Ð´Ñ Ð² Ð Ð¤. 8. ÐÑÑÐ²Ð¸ÑÑ Ð¾ÑÐ»Ð¸ÑÐ¸Ñ Ð² Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¼ Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¼ ÑÑÐµÑÐµ Ñ Ð°ÑÐµÐ½Ð´Ð¾Ð´Ð°ÑÐµÐ»Ñ. 9. ÐÑÐ¸Ð²ÐµÑÑÐ¸ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼Ð½ÑÑ Ð¿ÑÐ¾Ð´ÑÐºÑÐ¾Ð² Ð´Ð»Ñ Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑ Ð°ÑÐµÐ½Ð´Ñ. ÐÐ°ÑÑÐ½Ð¾Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ, Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð½Ð¾Ðµ Ð¼ÐµÑÐ¾Ð´Ð¾Ð¼ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð´ÐµÐ¹ÑÑÐ²ÑÑÑÐ¸Ñ Ð¸ ÑÑÑÐ°ÑÐ¸Ð²ÑÐ¸Ñ ÑÐ¸Ð»Ñ Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½Ð¾ â Ð¿ÑÐ°Ð²Ð¾Ð²ÑÑ Ð°ÐºÑÐ¾Ð² Ð¿Ð¾ ÑÑÐµÑÑ Ð°ÑÐµÐ½Ð´Ñ, Ð° ÑÐ°ÐºÐ¶Ðµ Ð¼Ð¾Ð´ÐµÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ ÑÑÐµÑÐ° Ð°ÑÐµÐ½Ð´Ñ, Ð¿Ð¾Ð·Ð²Ð¾Ð»Ð¸Ð»Ð¾ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°ÑÑ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ ÑÑÐµÑÑ Ð°ÑÐµÐ½Ð´Ñ, Ð²ÐºÐ»ÑÑÐ°ÑÑÐ¸Ðµ ÑÐ°ÑÑÐµÑ ÑÐ¸ÑÑÐ¾Ð¹ Ð¸Ð½Ð²ÐµÑÑÐ¸ÑÐ¸Ð¸ Ð² Ð°ÑÐµÐ½Ð´Ñ, ÑÐ°ÑÑÐµÑ Ð¾ÑÐ»Ð¾Ð¶ÐµÐ½Ð½ÑÑ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð², ÑÑÐµÑ Ð´Ð¾Ð³Ð¾Ð²Ð¾ÑÐ° Ð°ÑÐµÐ½Ð´Ñ Ñ ÐºÑÑÑÐ¾Ð²ÑÐ¼Ð¸ ÑÐ°Ð·Ð½Ð¸ÑÐ°Ð¼Ð¸. Ð¢Ð°ÐºÐ¶Ðµ Ð±ÑÐ» Ð¿Ð¾Ð´Ð³Ð¾ÑÐ¾Ð²Ð»ÐµÐ½ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¿Ð¾ ÑÑÐ°Ð²Ð½ÐµÐ½Ð¸Ñ ÑÑÐµÐ±Ð¾Ð²Ð°Ð½Ð¸Ð¹ Ð´ÐµÐ¹ÑÑÐ²ÑÑÑÐµÐ³Ð¾ ÑÐ¾ÑÑÐ¸Ð¹ÑÐºÐ¾Ð³Ð¾ Ð·Ð°ÐºÐ¾Ð½Ð¾Ð´Ð°ÑÐµÐ»ÑÑÑÐ²Ð°, Ð° ÑÐ°ÐºÐ¶Ðµ Ð¼ÐµÐ¶Ð´ÑÐ½Ð°ÑÐ¾Ð´Ð½ÑÑ ÑÑÐ°Ð½Ð´Ð°ÑÑÐ¾Ð² ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸, Ð° ÑÐ°ÐºÐ¶Ðµ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¿Ð¾ ÑÑÐ°Ð²Ð½ÐµÐ½Ð¸Ñ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ ÑÑÐµÑÐ° Ð´Ð¾Ð³Ð¾Ð²Ð¾ÑÐ¾Ð² Ð°ÑÐµÐ½Ð´Ñ. Ð Ð°ÑÑÐµÑ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ñ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹ ÑÐ°ÑÑÐ¼Ð°ÑÑÐ¸Ð²Ð°ÐµÐ¼Ð¾Ð¹ Ð² ÑÐ°Ð±Ð¾ÑÐµ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¿ÑÐ¾Ð²Ð¾Ð´Ð¸Ð»ÑÑ Ñ Ð¿Ð¾Ð¼Ð¾ÑÑÑ Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼Ñ Microsoft Excel.
description: The purpose of the work is to identify changes in lease accounting on the part of the lessor that arose in connection with the introduction of the new standard FSBU 25/2018 âLease Accountingâ. The objects of the study are lease agreements with the lessor. The subject of the study is Russian and international standards regulating lease accounting. Problems that were solved during the study: 1. Consider the legal regulation of rental relations in the Russian Federation. 2. Analyze the lease accounting of the lessor. 3. Conduct a review of the leasing market in the Russian Federation. 4. Give a description of Baltic Leasing LLC. 5. Give recommendations for improving lease accounting for the lessor. 6. Identify the differences between the requirements under FAS and IFRS for lease accounting. 7. Research the taxation of lease agreements in the Russian Federation. 8. Identify differences in accounting and tax accounting for the lessor. 9. Provide recommendations on the use of software products for maintaining lease accounting. A scientific study carried out by analyzing existing and expired regulations on lease accounting, as well as modeling lease accounting, made it possible to develop recommendations for lease accounting, including the calculation of the net investment in leases, the calculation of deferred taxes, and accounting for lease agreements with exchange rate differences. An analysis was also prepared comparing the requirements of current Russian legislation, as well as international financial reporting standards, as well as an analysis comparing accounting and tax accounting of lease agreements. The calculation of the economic indicators of the organization considered in the work was carried out using Microsoft Excel.