Влияние применения ФСБУ 25/2018 «Бухгалтерский учет аренды» на финансовые показатели арендатора

Abstract

Th e relevance of the topic is due to the transition of non-financial organizations in the Russian Federation from 2022 to a new procedure for accounting for lease agreements in accordance with FAS 25/2018 «Accounting for leases». The paper considers changes in the accounting of lessees, different ways of accounting for lease agreements (the main accounting procedure and simplified methods: without discounting the lease liability and without recognizing the right of use asset and liability), differences with tax accounting for income tax. The influence on the financial statements of the lessee and financial ratios is revealed. Th e dynamics of expenses during the lease term, its dependence on the discount rate and methods of transition to FAS 25/2018 are analyzed.