BOOK: Rent according to FSB 25/2018: instructions for the tenant - rate RUB 252,018. from Clerk, training, Date: December 5, 2023.
Miscellaneous / / December 08, 2023
EBOOK
From 2022 All commercial and non-profit organizations must carry out lease accounting (including sublease and leasing) in accordance with FAS 25/2018 “Lease Accounting”. And today this is the most complex and incomprehensible standard. And if you need to understand rent accounting for a tenant, then this book is just for you.
This book is not just an Instruction for the tenant, but also a tool for calculations and postings that are attached.
Book author: Vera Vladimirovna Sokurenko, Ph.D. econ. Sciences, Associate Professor, certified teacher of the Institute of Economics of Russia, author of more than 60 monographs, textbooks and articles on accounting and taxation, leader and consultant of a large number of projects in the field of taxation, accounting and management accounting, financial analysis and cost optimization.
The book will help:
- find out whether your lease agreement falls under FSUE 25/2018;
- determine the composition of payments subject to accounting within the framework of FAS 25/2018;
- determine the rental period;
- assess the possibility of accounting for leases in a simplified way;
- make an estimate of lease obligations;
- make an assessment of the right to use the asset;
- calculate interest on the lease obligation;
- calculate rental indicators according to FAS 25/2018 in an Excel table.
The book comes with an Excel spreadsheet that you can download and use for calculations, and it also contains all the accounting entries to reflect the lease from the lessee and reflect emerging deferred tax assets and liabilities under PYU 18/02.