{"id":1159,"date":"2023-03-03T10:12:16","date_gmt":"2023-03-03T07:12:16","guid":{"rendered":"https:\/\/eurasialaw-journal.ru\/?p=1159"},"modified":"2023-03-03T10:12:16","modified_gmt":"2023-03-03T07:12:16","slug":"the-problem-of-determining-the-discount-rate-for-accounting-for-lease-transactions-according-to-fsb-25-2018","status":"publish","type":"post","link":"https:\/\/eurasialaw-journal.ru\/en\/the-problem-of-determining-the-discount-rate-for-accounting-for-lease-transactions-according-to-fsb-25-2018.html","title":{"rendered":"THE PROBLEM OF DETERMINING THE DISCOUNT RATE FOR ACCOUNTING FOR LEASE TRANSACTIONS ACCORDING TO FSB 25\/2018"},"content":{"rendered":"

THE PROBLEM OF DETERMINING THE DISCOUNT RATE FOR ACCOUNTING FOR LEASE TRANSACTIONS ACCORDING TO FSB 25\/2018<\/h1>\r\n
\r\n

\u2116 12 (175) 2022<\/strong><\/p>\r\n

DOI 10.46320\/2073-4506-2022-12-175-403-404<\/strong><\/p>\r\n

Pages 403-404<\/strong><\/p>\r\n

POPOVA Yuliya Alexandrovna<\/strong>
senior lecturer of the Financial University under the Government of the Russian Federation<\/p>\r\n

THE PROBLEM OF DETERMINING THE DISCOUNT RATE FOR ACCOUNTING FOR LEASE TRANSACTIONS ACCORDING TO FSB 25\/2018<\/strong><\/p>\r\n

In 2022, the adoption of the mandatory use of FSB 25\/2018 in order to account for lease transactions raises a number of methodological issues related to the determination of the discount rate. The relevance of the study is determined by the need for a theoretical and methodological analysis of the problem of determining and calculating the discount rate to account for future payments on lease transactions. The object of research is accounting objects provided for a fee for the temporary use of property. The subject of the study is the present value of future payments of the rental item. The purpose of the study is a theoretical description of the methodological tools for determining the discount rate for accounting for lease transactions according to FSB 25\/2018. Research results: 1. The category of the non-guaranteed liquidation value of the rental item is considered; 2. The category of the fair value of the lease is considered; 3. The formalized form of the considered categories of economic knowledge in the form of calculation formulas is presented; 4. The difference in the calculation of the discount rate of the future value of lease payments of the rental item and the liquidation value of the rental item is justified.<\/p>\r\n

Keywords:<\/strong> rental item, accounting, rental payment, annuity, liquidation value, replacement value.<\/p>\r\n

\r\n

\u2116 12 (175) 2022<\/strong><\/p>\r\n

\u0421\u0442\u0440\u0430\u043d\u0438\u0446\u044b 403-404<\/strong><\/p>\r\n

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\u0441\u0442\u0430\u0440\u0448\u0438\u0439 \u043f\u0440\u0435\u043f\u043e\u0434\u0430\u0432\u0430\u0442\u0435\u043b\u044c \u0424\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0430 \u043f\u0440\u0438 \u041f\u0440\u0430\u0432\u0438\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0435 \u0420\u043e\u0441\u0441\u0438\u0439\u0441\u043a\u043e\u0439 \u0424\u0435\u0434\u0435\u0440\u0430\u0446\u0438\u0438<\/p>\r\n

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\u041a\u043b\u044e\u0447\u0435\u0432\u044b\u0435 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u043f\u0440\u0435\u0434\u043c\u0435\u0442 \u0430\u0440\u0435\u043d\u0434\u044b, \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0451\u0442, \u0430\u0440\u0435\u043d\u0434\u043d\u044b\u0439 \u043f\u043b\u0430\u0442\u0451\u0436, \u0430\u043d\u043d\u0443\u0438\u0442\u0435\u0442, \u043b\u0438\u043a\u0432\u0438\u0434\u0430\u0446\u0438\u043e\u043d\u043d\u0430\u044f \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c, \u0432\u043e\u0441\u0441\u0442\u0430\u043d\u043e\u0432\u0438\u0442\u0435\u043b\u044c\u043d\u0430\u044f \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c.<\/p>\r\n<\/div>

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<\/div>","protected":false},"excerpt":{"rendered":"THE PROBLEM OF DETERMINING THE DISCOUNT RATE FOR ACCOUNTING FOR LEASE TRANSACTIONS ACCORDING TO FSB 25\/2018 \u2116 12 (175) 2022 DOI 10.46320\/2073-4506-2022-12-175-403-404 Pages 403-404 POPOVA Yuliya Alexandrovnasenior lecturer of the Financial University under the Government of the Russian Federation THE PROBLEM OF DETERMINING THE DISCOUNT RATE FOR ACCOUNTING FOR LEASE TRANSACTIONS ACCORDING TO FSB 25\/2018 … Read more<\/a>
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