The purpose of this article is to compare the new international standard IFRS 16 with the draft Russian federal accounting standard for leasing, as well as a study of the impact of new requirements of Russian and international standards on the balance sheet fi nancial statements of companies. As a result of the conducted research, the liquidity and solvency of the balance sheet, compiled in accordance with the current IAS 17 standard, and a report compiled with the new requirements were analyzed. The purpose of this article is to compare the new international standard IFRS 16 with the draft Russian federal accounting standard for leasing, as well as a study of the impact of new requirements of Russian and international standards on the balance sheet fi nancial statements of companies. As a result of the conducted research, the liquidity and solvency of the balance sheets were analyzed, compiled in accordance with the old and new requirements for the refl ection of operating leases in IFRS.
The article analyzes the business processes of risk assessment methods of leasing organizations. The components of internal control and risk management in a risk-based approach, the problems faced by leasing companies. The forthcoming changes of the leasing market are characterized. The classifi cation of risk assessment that may arise with the leasing transaction, the classifi cation of factors and sources of occurrence of risk conditions and the consequences of their implementation, under which the leasing transaction can be accepted for fi nancing.
Issues related to the fi nancial lease (leasing) of vehicles are relevant today for many enterprises, because leasing provides an opportunity to use additional resources in commercial and management activities, making the payment of the cost of vehicles not immediately, but in parts during the term of the lease agreement.
Legislation does not fi x the procedure for accounting the redemption price of leased property in tax accounting. How in such a situation to keep records to reduce the risks of disputes with tax authorities? Let us turn to the explanations of the controlling bodies.
When companies enter into a lease agreement, one of the contract aff ects several taxes. For example, income tax, property, VAT, and transport. In the order of payment of these taxes, of course, there are some peculiarities. We will tell you what to look for when calculating property tax.
