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´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° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Accounting and tax accounting for the lease with the lessor
Creators: name: ÐÐ°Ð¹ÐºÐ¾, ÐÑÐ¸Ð½Ð°
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: 2022
Subjects: Ð¤Ð¡ÐÐ£ 25/2018
ÐÐ¡Ð¤Ð
Ð°ÑÐµÐ½Ð´Ð¾Ð´Ð°ÑÐµÐ»Ñ
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¸
FSBU 25/2018
IFRS
lessor
net investment in the lease
lease payments

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description: The subject of the graduate qualification work is Â«Accounting and tax accounting for the lease with the lessorÂ». The aim of the graduate qualification work is to analyze the requirements for accounting for the lease agreements in accordance with Russian and the international standards. The subject of the graduate qualification work in lessee accounting under federal financial reporting standards (FSBU). The research set the following goals: 1. Study of the peculiarities of lessor accounting, including the impact of the COVID-19 pandemic. 2. Identification of differences between the requirements of international and Russian standards for accounting for leases. 3. Identification of differences between accounting and tax accounting of lease agreements. 4. Addressing the issue of deferred tax recognition. The scientific research was carried out by methods of Â studying and comparing the outdated and adopted into force of regulatory legal acts on the accounting of leases, analysis the influence of economic factors, as well as by modeling the accounting of leases using the example of the most common and difficult issues identified by analyzing the most relevant financial articles. As a result of the graduate qualification work, the following were developed: recommendation for the accounting of leases, including the calculation of net investment in lease and the recognition of deferred taxes, recommendations for lease disclosure in financial statements. In addition, an analysis was prepared comparing the requirements of international and Russian standards for lease accounting, as well as an analysis comparing accounting and tax accounting of lease contracts. The research results are applicable to all companies involved in lease transactions on the part of the lessor.