title: ÐÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐ¹ ÑÑÐµÑ Ð°ÑÐµÐ½Ð´Ñ Ñ Ð°ÑÐµÐ½Ð´Ð°ÑÐ¾ÑÐ° (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÐ°Ð·Ð¿ÑÐ¾Ð¼ Ð½ÐµÑÑÑ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 and tax accounting of rent from a tenant (on the example of Gazprom Neft)
Creators: name: ÐÐ²Ð°Ð½Ð¾Ð², ÐÐ»Ñ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: 2023
Subjects: Ð¤Ð¡ÐÐ£ 25/2018
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Ð°ÑÐµÐ½Ð´Ð½ÑÐµ Ð¿Ð»Ð°ÑÐµÐ¶Ð¸
FAS 25/2018
rental
accounting
tenant
tax accounting
rental payments

description: Ð¦ÐµÐ»ÑÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ Ð²ÑÑÐ²Ð»ÐµÐ½Ð¸Ðµ Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐµÐ¹ Ð¸ Ð¸Ð·Ð¼ÐµÐ½ÐµÐ½Ð¸Ð¹ ÑÑÐµÑÐ° Ð°ÑÐµÐ½Ð´Ñ Ð¿ÑÐ¸ Ð¿ÐµÑÐµÑÐ¾Ð´Ðµ Ð½Ð° Ð¤Ð¡ÐÐ£ 25/2018, ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ ÑÑÐµÑÐ° Ð°ÑÐµÐ½Ð´Ñ Ñ Ð°ÑÐµÐ½Ð´Ð°ÑÐ¾ÑÐ°. ÐÑÐ»Ð¸ ÑÐµÑÐµÐ½Ñ ÑÐ»ÐµÐ´ÑÑÑÐ¸Ðµ Ð·Ð°Ð´Ð°ÑÐ¸: 1. ÐÐ·ÑÑÐµÐ½Ð¸Ðµ ÑÑÐ°Ð½Ð´Ð°ÑÑÐ¾Ð² Ð¸ Ð¤Ð¡ÐÐ£ 25/2018, ÐÐ¡Ð¤Ð (IFRS) 16 Â«ÐÑÐµÐ½Ð´Ð°Â», ÐÐ Ð Ð¤. 2. ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ 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 Ð² Ð Ð¤. 3. Ð Ð°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ð¸Ðµ Ð¿Ð¾ÑÑÐ´ÐºÐ° Ð¿ÐµÑÐµÑÐ¾Ð´Ð° Ð½Ð° Ð½Ð¾Ð²ÑÐ¹ Ð¤Ð¡ÐÐ£ 25/2018. 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 25/2018. Ð ÑÐ¾Ð´Ðµ ÑÐ°Ð±Ð¾ÑÑ Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½ ÑÑÐ´ Ð¸ÑÑÐ¾ÑÐ½Ð¸ÐºÐ¾Ð²: Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½Ð¾-Ð¿ÑÐ°Ð²Ð¾Ð²ÑÐµ Ð°ÐºÑÑ Ð¿Ð¾ ÑÐµÐ¼Ðµ, Ð½Ð°ÑÑÐ½ÑÐµ ÑÑÐ°ÑÑÐ¸, ÑÑÐµÐ±Ð½Ð¸ÐºÐ¸. ÐÐ°ÑÐµÑÐ¸Ð°Ð»Ñ INTERNET â Ð¿ÑÐ±Ð»Ð¸ÐºÐ°ÑÐ¸Ð¹ Ð¸ Ð´Ð°Ð½Ð½ÑÐµ, Ð¿Ð¾Ð»ÑÑÐµÐ½Ð½ÑÐµ Ð² ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸. ÐÐºÑÑÐ°Ð»ÑÐ½Ð¾ÑÑÑ ÑÐµÐ¼Ñ Ð¾Ð±ÑÑÐ»Ð¾Ð²Ð»ÐµÐ½Ð° Ð²Ð¾Ð·Ð½Ð¸ÐºÐ½Ð¾Ð²ÐµÐ½Ð¸ÐµÐ¼ ÑÑÑÐ´Ð½Ð¾ÑÑÐµÐ¹ Ð¿Ð¾Ð½Ð¸Ð¼Ð°Ð½Ð¸Ñ Ð¤Ð¡ÐÐ£ 25/2018 Ð´Ð°Ð¶Ðµ Ñ Ð¾Ð¿ÑÑÐ½ÑÑ ÑÐ¿ÐµÑÐ¸Ð°Ð»Ð¸ÑÑÐ¾Ð², Ð½ÐµÐ¾Ð±ÑÐ¾Ð´Ð¸Ð¼Ð¾ÑÑÑÑ Ð² Ð°Ð½Ð°Ð»Ð¸Ð·Ðµ Ð°ÐºÑÑÐ°Ð»ÑÐ½ÑÑ Ð¾ÑÐ¸Ð±Ð¾Ðº Ð² ÑÑÐµÑÐµ Ð°ÑÐµÐ½Ð´Ñ Ð¸ ÑÐ¾Ð·Ð´Ð°Ð½Ð¸Ð¸ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ Ð´Ð°Ð»ÑÐ½ÐµÐ¹ÑÐµÐ¼Ñ ÑÑÐµÑÑ Ð¿Ð¾ Ð¤Ð¡ÐÐ£ 25/2018. ÐÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ñ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ Ð¿ÐµÑÐµÑÐ¾Ð´Ñ Ð¸ Ð´Ð°Ð»ÑÐ½ÐµÐ¹ÑÐµÐ¼Ñ ÑÑÐµÑÑ Ð¿Ð¾ Ð½Ð¾Ð²Ð¾Ð¼Ñ ÑÑÐ°Ð½Ð´Ð°ÑÑÑ, Ð·Ð°ÐºÐ»ÑÑÐ°ÑÑÐ¸ÐµÑÑ Ð²Ð¾ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ð¸ ÐÐ Ð´Ð»Ñ ÑÑÐµÑÐ° Ð°ÑÐµÐ½Ð´Ñ, Ð¸ ÑÐ¾Ð·Ð´Ð°Ð½Ð¸Ñ Ð¾Ð±ÑÑÐ°ÑÑÐ¸Ñ ÑÐ¾Ð»Ð¸ÐºÐ¾Ð² Ð´Ð»Ñ ÑÐ¾ÑÑÑÐ´Ð½Ð¸ÐºÐ¾Ð² Ð Ð°ÑÑÐµÑ Ð¸ Ð¾ÑÐµÐ½ÐºÐ° ÑÐµÑÐ½Ð¸ÐºÐ¾-ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ñ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹ Ð¿ÑÐ¾ÐµÐºÑÐ° Ð¿ÑÐ¾Ð²Ð¾Ð´Ð¸Ð»Ð°ÑÑ Ñ Ð¿Ð¾Ð¼Ð¾ÑÑÑ Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼Ñ Microsoft Excel.
description: The purpose of the study is to identify features and changes in accounting for leases during the transition to the FAS 25/2018 "Accounting for leases" to make recommends for accounting for a tenant. The subject of the study was study of changes in accounting for rent in Russia. Tasks were solved: 1. Studying the FAS 25/2018, IFRS 16 "Leases", the Tax Code of Russia. 2. Study of reflection of the lease on the part of the tenant in accounting in Russia. 3. Consideration of the procedure for the transition to the new FAS 25/2018. 4. Development of recommends for the transition to the FAS 25/2018. During the work some sources were analyzed: legal acts on the topic, scientific articles, textbooks. INTERNET materials - data received in the company. The relevance of the topic is due to the emergence of difficulties in FAS 25/2018 even among professionals the need to analyze actual mistakes in accounting and make recommends for further accounting with FAS 25/2018. Recommends are proposed for the transition and further accounting to the new standard consists in the introduction of software for accounting for rent and the creation of training videos. Calculation of the technical indicators was carried out using Microsoft Excel.