ИСТОКИ ВОЗНИКНОВЕНИЯ НОВЫХ ПОДХОДОВ К ОРГАНИЗАЦИИ БУХГАЛТЕРСКОГО УЧЕТА АРЕНДЫ

Abstract

The article discusses the adoption of new federal accounting Standards (FSB), the methodological basis of most of which is determined by the provisions of the relevant International Financial Reporting Standards (IFRS). However, while the latter are taken for granted, in practice they themselves are developed and adopted as standards not immediately, but after lengthy and ambiguous discussions and approvals. Not all methodological innovations in IFRS are unambiguous and unanimously recognized in the professional community. An example is the recently adopted new federal accounting standard FSB 25/2018 “Lease Accounting”. It is based on a similar international standard IFRS 17 “Lease”. The article discusses some controversial issues related to the history of the adoption of the latter and the transition to a new model of lease accounting.