FEATURES OF THE APPLICATION OF FAS 25/2018: ACCOUNTING AND TAX ACCOUNTING, INFORMATION DISCLOSURE
The new lease accounting standard, which became mandatory for Russian companies from January 1, 2022, establishes the rules for the formation in the accounting of organizations of information about objects that have been leased or received on lease, as well as the procedure for disclosing information about such objects in reporting. This article proposes a methodology for the reflection of rental transactions by companies in accounting and tax accounting, and provides the correspondence of accounts. Options for disclosing information about leased assets in the accounting (financial) statements and notes to them are indicated. The purpose of the study is to develop a methodology for reflecting rental transactions in accounting and tax accounting. Research objectives: 1) to study and systematize the practice of accounting for lease operations by Russian companies; 2) to develop a methodology for accounting for leased property in accordance with the new FAS 25/2018 "Lease accounting"; 3) to consider the features of tax accounting for rental transactions by lessors. The scientific novelty of the study lies in the proposal of a variant of tax and accounting of leased objects in accordance with the new standard for accounting for lease 25/2018 "Lease accounting", as well as the development of methods for disclosing information about these objects in reporting. Methodology. When writing the work, the following set of methods was used: analysis, synthesis, induction, comparison method, combining data and generalizing them according to certain criteria.