Міжнародна практика регулювання обліку орендних операцій: порівняльний аспект

Abstract

Lease is a convenient tool of financing for lessees and popular object for investing for the lessors. Also lease operations are the objects of national and international regulation. The purpose of the article is to analyze the globally applicable international regulations of lease transactions in terms of their accounting. The main features of their implementation in the world in general and in Ukraine in particular is also an important direction. The basis of this study is the dialectical method of scientific cognition and the systematic approach. Using analysis and synthesis, the features of normative legal lease regulation and its main elements were determined. Grouping and comparison method allowed to study in detail old and new approaches of international financial reporting standards (IFRS) regarding lease. Information modeling and tabular methods were the basis for the forming of results and visual presentation of the generalizations and conclusions. The importance of IFRS in the context of global harmonization of accounting approaches in the world are explored in the article. The feasibility of introducing a new rental standard from January 1, 2019 is implemented. The key differences between IAS 17 and IFRS 16 in terms of terminology and classifications are identified. A comparative characteristic of accounting models underlying IAS 17 and IFRS 16 is conducted. Peculiarities of introducing a new category “right-of-use asset” into the balance sheet and options for its reflection on accounting accounts are investigated. IFRS for SME in terms of lease transactions is analyzed and its similarity in all key aspects to IAS 17 is revealed. Due to the complexity of leasing operations, the relevance of specialized clarifications and consultations is considered. The sphere of scientific interests of foreign scientists in the accounting for lease operations is analyzed.