Accounting and Audit of Rental Operations in Accordance with Russian and International Standards

Student: Dolgaeva Maria

Educational Programme: Economics (Bachelor)

Year of Graduation: 2020

The paper presents a study of leasing operations, specially recording in accordance with Russian and international standards, audit. The work focuses on the changes in both Russian and international legislation. It is worth noting that the Russian standard FSBU 25/2018 “Accounting for Leases” is fully similar to the international standard IFRS 16 “Leases”, which is a positive trend in the convergence of the two ways of accounting “. Legislative developments influence on effectiveness of the indicators, as reflected in Financial reporting formats. The approval was made on the basis of the particular enterprise to which the practical part of the work is devoted.

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