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Development of lease accounting in the conditions of application of the new federal standard

In the context of the changeover from national accounting standards to international financial reporting standards, a number of issues arise that require additional research. The article discusses the problems of calculation the fair value of the leased object and the discount rate in the new federal standard FSBU 25/2018 "Lease accounting". The methodological base of the study includes a critical analysis of the new requirements for accounting for lease transactions in the system of new federal accounting standards in terms of their validity, completeness and consistency.