Основні проблемні аспекти обліку оренди за МСФЗ і шляхи їх вирішення

Abstract

The purpose of this study is to disclose the issues of lease, taking into account the new standard, as well as the characteristics of the features of displaying practical issues and displaying such information in the company’s financial statements. No less important task of this study is to propose means and ways to solve the analyzed problems, taking into account the practical and scientific base. The article analyzes the main problematic aspects of accounting of the IFRS lease. In particular, the relevance of this topic is disclosed in connection with the adoption of the new standard: IFRS 16 «Leases». The analysis of the works of scholars who have worked on this topic is carried out. The definition of the term «Lease» is presented in various regulatory frameworks, in particular in the legislation of Ukraine, Great Britain and Germany. Based on the analysis of IFRS 16, the conditions under which the relationship recognized as a lease are specified. The need for an updated standard is indicated; attention is focused on the shortcomings of the IAS 17 «Leases». A comparative analysis of new standards was carried out: European IFRS 16 and American ZPO 842 «Leases». Attention is focused on the benefits of these regulations. The most important problematic issues of the updated European standard are highlighted and schematically reflected, namely: lease term, lease agreement, discount rate, retrospective recalculation. In particular, a practical example is provided using the research of the «big four» specialists. The following ways to solve problems are proposed: determination of lease term in internal accounting policy and criteria that would indicate significant economic benefits; determining the percentage of the ratio of the size of the materiality and fixing it in the standard; registering a discount rate in the accounting policy, with the justification of the choice, and in the standard – criteria for its choice; adjustment of the amount of assets and liabilities in retrospective recalculation of balance sheet indicators in previous periods.