title: Ð£ÑÐµÑ Ñ Ð°ÑÐµÐ½Ð´Ð°ÑÐ¾ÑÐ° ÑÐ¾Ð³Ð»Ð°ÑÐ½Ð¾ ÐÐ¡Ð¤Ð (IFRS) 16 "ÐÑÐµÐ½Ð´Ð°"
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: Lessee accounting under IFRS 16 "Leases"
Creators: name: ÐÐ°Ð±ÐµÐ½ÐºÐ¾, Ð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: Ð¼ÑÑÐ¾
Ð°ÑÐµÐ½Ð´Ð°
Ð°ÐºÑÐ¸Ð² Ð² ÑÐ¾ÑÐ¼Ðµ Ð¿ÑÐ°Ð²Ð° Ð¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ
Ð¾Ð±ÑÐ·Ð°ÑÐµÐ»ÑÑÑÐ²Ð¾ Ð¿Ð¾ Ð°ÑÐµÐ½Ð´Ðµ
Ð°ÑÐµÐ½Ð´Ð½ÑÐµ Ð¿Ð»Ð°ÑÐµÐ¶Ð¸
ifrs
lease
right-of-use assets
lease liability
lease payments

description: Ð¢ÐµÐ¼Ð° Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ: Â«Ð£ÑÐµÑ Ñ Ð°ÑÐµÐ½Ð´Ð°ÑÐ¾ÑÐ° ÑÐ¾Ð³Ð»Ð°ÑÐ½Ð¾ ÐÐ¡Ð¤Ð (IFRS) 16 Â«ÐÑÐµÐ½Ð´Ð°Â». Ð¦ÐµÐ»ÑÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÑÐµÐ±Ð¾Ð²Ð°Ð½Ð¸Ð¹ Ðº ÑÑÐµÑÑ Ð´Ð¾Ð³Ð¾Ð²Ð¾ÑÐ¾Ð² Ð°ÑÐµÐ½Ð´Ñ Ñ Ð°ÑÐµÐ½Ð´Ð°ÑÐ¾ÑÐ° Ð¿Ð¾ ÑÐ¾ÑÑÐ¸Ð¹ÑÐºÐ¸Ð¼ Ð¸ Ð¼ÐµÐ¶Ð´ÑÐ½Ð°ÑÐ¾Ð´Ð½ÑÐ¼ ÑÑÐ°Ð½Ð´Ð°ÑÑÐ°Ð¼. ÐÑÐµÐ´Ð¼ÐµÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ°Ð±Ð¾ÑÑ Ð±ÑÐ» Ð²ÑÐ±ÑÐ°Ð½ ÑÑÐµÑ Ð°ÑÐµÐ½Ð´Ñ 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Ð¡Ð¤Ð) Ñ Ð°ÑÐµÐ½Ð´Ð°ÑÐ¾ÑÐ°. 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 Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐµÐ¹ ÑÑÐµÑÐ° Ð°ÑÐµÐ½Ð´Ñ Ñ Ð°ÑÐµÐ½Ð´Ð°ÑÐ¾ÑÐ°, Ð² ÑÐ¾Ð¼ ÑÐ¸ÑÐ»Ðµ ÑÐ²ÑÐ·Ð°Ð½Ð½ÑÑ Ñ Ð²Ð»Ð¸ÑÐ½Ð¸ÐµÐ¼ Ð¿Ð°Ð½Ð´ÐµÐ¼Ð¸Ð¸ COVID-19. 2. Ð ÐµÑÐµÐ½Ð¸Ðµ Ð²Ð¾Ð¿ÑÐ¾ÑÐ° Ð¿Ð¾ Ð¿ÑÐ¸Ð·Ð½Ð°Ð½Ð¸Ñ Ð¾ÑÐ»Ð¾Ð¶ÐµÐ½Ð½ÑÑ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð² Ð¿Ð¾ Ð°ÐºÑÐ¸Ð²Ð°Ð¼ Ð² ÑÐ¾ÑÐ¼Ðµ Ð¿ÑÐ°Ð²Ð° Ð¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ (ÐÐÐ) Ð¸ Ð¾Ð±ÑÐ·Ð°ÑÐµÐ»ÑÑÑÐ² Ð¿Ð¾ Ð°ÑÐµÐ½Ð´Ðµ. 3. ÐÑÑÐ²Ð»ÐµÐ½Ð¸Ðµ ÑÐ°Ð·Ð»Ð¸ÑÐ¸Ð¹ Ð¼ÐµÐ¶Ð´Ñ ÑÑÐµÐ±Ð¾Ð²Ð°Ð½Ð¸ÑÐ¼Ð¸ Ð¼ÐµÐ¶Ð´ÑÐ½Ð°ÑÐ¾Ð´Ð½ÑÑ Ð¸ ÑÐ¾ÑÑÐ¸Ð¹ÑÐºÐ¸Ñ ÑÑÐ°Ð½Ð´Ð°ÑÑÐ¾Ð² Ð¿Ð¾ ÑÑÐµÑÑ Ð°ÑÐµÐ½Ð´Ñ. 4. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ°ÑÐºÑÑÑÐ¸Ñ Ð°ÑÐµÐ½Ð´Ñ Ð² ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð¿Ð¾ ÐÐ¡Ð¤Ð. 5. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼Ñ Ð°ÑÐ´Ð¸ÑÐ° Ð´Ð¾Ð³Ð¾Ð²Ð¾ÑÐ¾Ð² Ð°ÑÐµÐ½Ð´Ñ. ÐÐ°ÑÑÐ½Ð¾Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð±ÑÐ»Ð¾ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¾ Ð¼ÐµÑÐ¾Ð´Ð°Ð¼Ð¸ Ð¸Ð·ÑÑÐµÐ½Ð¸Ñ Ð¸ ÑÐ¾Ð¿Ð¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¿ÑÐ¸Ð½ÑÑÑÑ Ð¸ Ð¾Ð¶Ð¸Ð´Ð°ÑÑÐ¸Ñ Ð²ÑÑÑÐ¿Ð»ÐµÐ½Ð¸Ñ Ð² ÑÐ¸Ð»Ñ Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½Ð¾-Ð¿ÑÐ°Ð²Ð¾Ð²ÑÑ Ð°ÐºÑÐ¾Ð² Ð¿Ð¾ ÑÑÐµÑÑ Ð°ÑÐµÐ½Ð´Ñ, Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð²Ð»Ð¸ÑÐ½Ð¸Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ñ ÑÐ°ÐºÑÐ¾ÑÐ¾Ð², Ð° ÑÐ°ÐºÐ¶Ðµ Ð¿ÑÑÐµÐ¼ Ð¼Ð¾Ð´ÐµÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ ÑÑÐµÑÐ° Ð°ÑÐµÐ½Ð´Ñ Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ Ð½Ð°Ð¸Ð±Ð¾Ð»ÐµÐµ ÑÐ°ÑÑÐ¾ Ð²ÑÑÑÐµÑÐ°ÑÑÐ¸ÑÑÑ Ð¸ Ð²ÑÐ·ÑÐ²Ð°ÑÑÐ¸Ñ Ð·Ð°ÑÑÑÐ´Ð½ÐµÐ½Ð¸Ñ Ð²Ð¾Ð¿ÑÐ¾ÑÐ¾Ð², Ð²ÑÑÐ²Ð»ÐµÐ½Ð½ÑÑ Ð¿ÑÑÐµÐ¼ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð½Ð°Ð¸Ð±Ð¾Ð»ÐµÐµ Ð°ÐºÑÑÐ°Ð»ÑÐ½ÑÑ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ ÑÑÐ°ÑÐµÐ¹. Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð±ÑÐ»Ð¸ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ñ: ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ ÑÑÐµÑÑ Ð°ÑÐµÐ½Ð´Ñ, Ð² ÑÐ¾Ð¼ ÑÐ¸ÑÐ»Ðµ Ð¿Ð¾ ÑÐ°ÑÑÐµÑÑ ÑÑÐ°Ð²ÐºÐ¸ Ð´Ð¸ÑÐºÐ¾Ð½ÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð¸ Ð¿ÑÐ¸Ð·Ð½Ð°Ð½Ð¸Ñ Ð¾ÑÐ»Ð¾Ð¶ÐµÐ½Ð½ÑÑ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð², ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ ÑÐ°ÑÐºÑÑÑÐ¸Ñ Ð°ÑÐµÐ½Ð´Ñ Ð² ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸, Ð° ÑÐ°ÐºÐ¶Ðµ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¸Ð¼ Ð¿ÑÐ¾ÑÐµÐ´ÑÑÐ°Ð¼ Ð² ÑÐ°ÑÑÐ¸ Ð¿ÑÐ¾Ð²ÐµÑÐºÐ¸ ÐºÐ¾ÑÑÐµÐºÑÐ½Ð¾ÑÑÐ¸ ÑÑÐµÑÐ° Ð¸ ÑÐ°ÑÐºÑÑÑÐ¸Ñ Ð² Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸. ÐÑÐ¾Ð¼Ðµ ÑÐ¾Ð³Ð¾, 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 Ð¼ÐµÐ¶Ð´ÑÐ½Ð°ÑÐ¾Ð´Ð½ÑÑ Ð¸ ÑÐ¾ÑÑÐ¸Ð¹ÑÐºÐ¸Ñ ÑÑÐ°Ð½Ð´Ð°ÑÑÐ¾Ð² Ð¿Ð¾ ÑÑÐµÑÑ Ð°ÑÐµÐ½Ð´Ñ. Ð ÐµÐ·ÑÐ»ÑÑÐ°ÑÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¿ÑÐ¸Ð¼ÐµÐ½Ð¸Ð¼Ñ Ð´Ð»Ñ Ð²ÑÐµÑ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹, Ð²ÑÑÑÑÐ¿Ð°ÑÑÐ¸Ñ Ð² ÑÐ´ÐµÐ»ÐºÐ°Ñ Ð¿Ð¾ Ð°ÑÐµÐ½Ð´Ðµ ÑÐ¾ ÑÑÐ¾ÑÐ¾Ð½Ñ Ð°ÑÐµÐ½Ð´Ð°ÑÐ¾ÑÐ°.
description: The subject of the graduate qualification work is Â«Lessee accounting under IFRS 16 Â«LeasesÂ». The aim of the graduate qualification work is to analyze the requirements for accounting for lease agreements in accordance with Russian and international standards. The subject of the graduate qualification work is lessee accounting under international financial reporting standards (IFRS). The research set the following goals: 1. Study of the peculiarities of lessee accounting, including the impact of the COVID-19 pandemic. 2. Resolution of the deferred taxes on right-of-use assets (ROU) and lease liabilities issuesâ recognition. 3. Identification of differences between the requirements of international and Russian standards for accounting for leases. 4. Recommendations development for disclosure of leases in financial statements in accordance with IFRS. 5. Development of an audit program for lease agreements. The scientific research was carried out by methods of studying and comparing the adopted and pending entry into force of regulatory legal acts on the accounting of leases, analyzing 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: recommendations for the accounting of leases, including the calculation of the discount rate and the recognition of deferred taxes, recommendations for disclosing leases in financial statements, as well as recommendations for audit procedures in terms of checking the correctness of accounting and disclosure in the statements. In addition, an analysis was prepared comparing the requirements of international and Russian standards for accounting for leases. The research results are applicable to all companies involved in lease transactions on the part of the lessee.