Affiliation:
1. Financial University under the Government of the Russian Federation
Abstract
On the eve of the entry into force for the mandatory application of all enterprises and organizations of the Russian Federation of the Federal Accounting Standard 25/2018 “Lease Accounting”, approved. By order of the Ministry of Finance of Russia dated October 16, 2018 No. 208n, from January 1, 2022, many heads of economic structures, including healthcare organizations, and their accountants, who act as tenants in lease agreements, are concerned about avoiding the complicated accounting of leased objects which is prescribed by this standard. Accounting methodologists, consultants, experts, and others try to use literally every clause, subclause, paragraph, every word and every comma in order to justify that their lease relationship is not covered by this accounting standard.
Publisher
PANORAMA Publishing House
Subject
Management, Monitoring, Policy and Law,Geography, Planning and Development
Reference2 articles.
1. Order of the Ministry of Finance of Russia dated 16.10.2018 N 208n “On approval of the Federal accounting standard FSBU 25/2018 “Accounting for leases”.
2. International Financial Reporting Standard (IFRS) 16 “Leases” (entered into force in the Russian Federation by Order of the Ministry of Finance of Russia dated 11.06.2016 N 111n) (revised from 17.02.2021).
Cited by
1 articles.
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1. Accounting and analysis of the effectiveness of the lease;Buhuchet v zdravoohranenii (Accounting in Healthcare);2022-08-22