Abstract
The article discusses current issues of testing for impairment of right-of-use assets in connection with the introduction of the federal accounting standard FAS 25/2018 “Lease Accounting”. The author examines the problems associated with the practical implementation of the requirements of the new standard and suggests possible ways to solve them. The difficulties faced by companies are discussed, as well as the experience of applying FAS 25/2018. The relevance and importance of the issues disclosed are confirmed by the conclusions about the consultations actually conducted by the author related to the methodological aspects of the application of this standard.
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