title: Ð£ÑÐµÑ Ð´Ð¾Ð³Ð¾Ð²Ð¾ÑÐ¾Ð² Ð°ÑÐµÐ½Ð´Ñ Ñ Ð°ÑÐµÐ½Ð´Ð°ÑÐ¾ÑÐ° Ð¿Ð¾ Ð¼ÐµÐ¶Ð´ÑÐ½Ð°ÑÐ¾Ð´Ð½ÑÐ¼ ÑÑÐ°Ð½Ð´Ð°ÑÑÐ°Ð¼ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«Ð¡ÐÐÐÐ-ÐÐµÑÂ»)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Accounting of leases agreements with the renter in accordance with international financial reporting standards (on the example, SVEZA-Les LLC)
Creators: name: Ð¨Ð¸ÑÐºÐ¸Ð½Ð°, 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: 2020
Subjects: ÐÐ¡Ð¤Ð
Ð°ÑÐµÐ½Ð´Ð°
ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ
Ð°ÐºÑÐ¸Ð²Ñ
ÑÑÐ°Ð²ÐºÐ° Ð´Ð¸ÑÐºÐ¾Ð½ÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ
Ð¾ÑÐ»Ð¾Ð¶ÐµÐ½Ð½ÑÐ¹ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐ¹ Ð°ÐºÑÐ¸Ð²
IFRS
lease
financial statements
assets
discount rate
deferred tax asset

description: ÐÐ°Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¿Ð¾ÑÐ²ÑÑÐµÐ½Ð° Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÑÐµÑÐ° Ð´Ð¾Ð³Ð¾Ð²Ð¾ÑÐ¾Ð² Ð°ÑÐµÐ½Ð´Ñ ÑÐ¾ ÑÑÐ¾ÑÐ¾Ð½Ñ Ð°ÑÐµÐ½Ð´Ð°ÑÐ¾ÑÐ° Ð¿Ð¾ Ð¼ÐµÐ¶Ð´ÑÐ½Ð°ÑÐ¾Ð´Ð½ÑÐ¼ ÑÑÐ°Ð½Ð´Ð°ÑÑÐ°Ð¼ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð¸ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐµ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ Ð¿ÐµÑÐµÑÐ¾Ð´Ñ Ð½Ð° Ð½Ð¾Ð²ÑÐ¹ ÑÑÐ°Ð½Ð´Ð°ÑÑ ÐÐ¡Ð¤Ð (IFRS) 16 Â«ÐÑÐµÐ½Ð´Ð°Â». 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ÐµÐ½Ð¸Ðµ ÑÑÐ°Ð½Ð´Ð°ÑÑÐ¾Ð² ÐÐ¡Ð¤Ð (IFRS) 16 Â«ÐÑÐµÐ½Ð´Ð°Â» 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».
2. ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð¿Ð¾ÑÑÐ´ÐºÐ° Ð¾ÑÑÐ°Ð¶ÐµÐ½Ð¸Ñ Ð°ÑÐµÐ½Ð´Ñ ÑÐ¾ ÑÑÐ¾ÑÐ¾Ð½Ñ Ð°ÑÐµÐ½Ð´Ð°ÑÐ¾ÑÐ° Ð² Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¼ ÑÑÐµÑÐµ Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¼ ÑÑÐµÑÐµ.
3. ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð¿Ð¾ÑÑÐ´ÐºÐ° Ð¿ÐµÑÐµÑÐ¾Ð´Ð° Ð½Ð° Ð½Ð¾Ð²ÑÐ¹ ÑÑÐ°Ð½Ð´Ð°ÑÑ ÐÐ¡Ð¤Ð (IFRS) 16 Â«ÐÑÐµÐ½Ð´Ð°Â».
4. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ Ð¿ÐµÑÐµÑÐ¾Ð´Ñ Ð½Ð° Ð½Ð¾Ð²ÑÐ¹ ÑÑÐ°Ð½Ð´Ð°ÑÑ ÐÐ¡Ð¤Ð (IFRS) 16 Â«ÐÑÐµÐ½Ð´Ð°Â».
Ð Ð°Ð±Ð¾ÑÐ° Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð° Ð½Ð° Ð±Ð°Ð·Ðµ ÐÐÐ Â«Ð¡ÐÐÐÐ-ÐÐµÑÂ», Ð³Ð´Ðµ ÑÐ¾Ð±Ð¸ÑÐ°Ð»Ð°ÑÑ Ð·Ð½Ð°ÑÐ¸ÑÐµÐ»ÑÐ½Ð°Ñ ÑÐ°ÑÑÑ ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¾Ð³Ð¾ Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»Ð°: ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ Ð·Ð° Ð¿ÐµÑÐ¸Ð¾Ð´ 2017-19 Ð³Ð³., ÑÑÐµÑÐ½Ð°Ñ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ° Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸, Ð´Ð¾Ð³Ð¾Ð²Ð¾ÑÐ° Ð°ÑÐµÐ½Ð´Ñ. ÐÑÐ»Ð¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ñ ÑÐ°ÑÑÐµÑÑ, Ð¿Ð¾ÐºÐ°Ð·ÑÐ²Ð°ÑÑÐ¸Ðµ Ð½Ð°Ð³Ð»ÑÐ´Ð½Ð¾, ÐºÐ°ÐºÐ¸Ð¼ Ð¾Ð±ÑÐ°Ð·Ð¾Ð¼ Ð°ÑÐµÐ½Ð´Ð° Ð¿Ð¾ Ð½Ð¾Ð²Ð¾Ð¼Ñ ÑÑÐ°Ð½Ð´Ð°ÑÑÑ Ð¾ÑÑÐ°Ð¶Ð°ÐµÑÑÑ Ð² Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¼ ÑÑÐµÑÐµ Ð¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð°ÑÐµÐ½Ð´Ð°ÑÐ¾ÑÐ°.
Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ Ð±ÑÐ»Ð° Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ð° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ ÐÐÐ Â«Ð¡ÐÐÐÐ-ÐÐµÑÂ» Ð·Ð° Ð¿ÐµÑÐ¸Ð¾Ð´ 2017-19 Ð³Ð³., ÑÑÐ°Ð½Ð´Ð°ÑÑÑ Ð¿Ð¾ ÑÑÐµÑÑ Ð°ÑÐµÐ½Ð´Ñ ÐÐ¡Ð¤Ð (IFRS) 16 Â«ÐÑÐµÐ½Ð´Ð°Â» 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°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ñ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ Ð¿ÐµÑÐµÑÐ¾Ð´Ñ Ð½Ð° Ð½Ð¾Ð²ÑÐ¹ ÑÑÐ°Ð½Ð´Ð°ÑÑ ÐÐ¡Ð¤Ð (IFRS) 16 Â«ÐÑÐµÐ½Ð´Ð°Â». ÐÐ° Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð¸Ð¸ Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ð½Ð¾Ð¹
ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ ÐÐÐ Â«Ð¡ÐÐÐÐ-ÐÐµÑÂ» Ð±ÑÐ»Ð¸ Ð²ÑÑÐ²Ð»ÐµÐ½Ñ Ð¸Ð·Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ Ð½Ð° ÑÑÐµÑ Ð°ÑÐµÐ½Ð´Ñ Ð¸ Ð½Ð° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸.
description: This work is devoted to the study of accounting for lease agreements by the lessee in accordance with international financial reporting standards and the development of recommendations for the transition to the new standard of IFRS 16 "Leases". Tasks that were solved in the course of the study:
1. Study of the standards of IFRS 16 "Leases" and FSB 25/2018 "Accounting of leases".
2. Study of the procedure for reflecting the lease by the lessee in accounting and tax accounting.
3. Study of the procedure for transition to the new standard of IFRS 16 "Leases".
4. Development of recommendations for the transition to the new standard of IFRS 16 " LeasesÂ».
The work was carried out on the basis of SVEZA-Les LLC, where a significant part of the actual material was collected: financial statements for the period 2017-19, the accounting policy of the organization, and lease agreements. Calculations were made that clearly show how the lease under the new standard is reflected in the accounting and financial statements of the lessee.
As a result, we analyzed the financial statements of SVEZA-Les LLC for the period 2017-19, the lease accounting standards of IFRS 16 "Lease" and FSB 25/2018 "Accounting of leases". Recommendations have been developed for the transition to the new standard of IFRS 16 "Leases". Based on the analyzed financial statements of SVEZA-Les LLC, changes were identified to the lease accounting and to the financial statements of the organization.