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Цель исследования - анализ учета договоров аренды по российским и международным стандартам. Рассмотрены теоретические основы правового регулирования, налогообложение и бухгалтерский учет договоров аренды в России (ФСБУ 25/2018). Проведено сравнение требований МСФО к учету договоров аренды у арендатора и арендодателя по МСФО (IAS) 17 и МСФО (IFRS) 16. Сделан сравнительный анализ и выявлены основные различия в учете аренды согласно ФСБУ 25/2018, МСФО (IAS) 17, МСФО (IFRS) 16. Проанализировано влияние изменений на учет аренды и на финансовую отчетность организаций.
The purpose of the study is to analyze the accounting of leases under Russian and international standards. The theoretical foundations of legal regulation, taxation and accounting of leases in Russia (FSBU 25/2018) are considered. A comparison is made of the requirements of IFRS for the accounting of lease agreements between a lessee and a lessor in accordance with IAS 17 and IFRS 16. A comparative analysis is made and the main differences in accounting for leases. The influence of the changes on the lease accounting and on the financial statements of organizations is analyzed.
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