Irina A. Varpayeva – candidate of economic sciences, associate professor of the department of accounting, Lobachevsky State University of Nighny Novgorod (Russia, Nizhny Novgorod), E-mail: irinavarpaeva@mail.ru

 Olga V. Grishina – candidate of economic sciences, associate professor of the department of accounting, Lobachevsky State University of Nighny Novgorod (Russia, Nizhny Novgorod), E-mail: nkigrishina@yandex.ru

Abstract . In modern business conditions, an important formation source property  of economic entity and a way to finance of competitive business is lease.  The federal accounting standard 25/2018 “Lease  accounting” introduced on January 1, 2019 radically changed approaches to the initial recognition and evaluation of the objects of the lease agreement, which requires a significant change in the investment policy and accounting policies of each participant in the lease transaction. The article discusses the issues of initial recognition and valuation of objects of a lease agreement from the perspective of a tenant and lessor, including in conjunction with the fundamental accounting principles and norms of the relevant international financial reporting standards. Сomparison made  of the rules of initial recognition, valuation and accounting of the objects of the lease agreement for organizations with traditional and simplified accounting and reporting systems.

Keywords: operating lease, financial lease, appraisal, IFRS, tenant, lessor.

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