Subject The article discusses the issues related to leaseback as a tool for replenishment of circulating assets and restructuring of corporate accounts receivable. Objectives The article aims to develop recommendations on formation of elements of the accounting policy, providing conditions of leaseback realization within the framework of the chosen concepts of its development. Methods For the study, we used the methods of retrospective and comparative analyses, synthesis, induction, and deduction. Results The article presents certain recommendations for adjustment and additions to the Russian PBU Lease Accounting, which are the accounting policy elements providing the conditions for the leaseback implementation. Conclusions and Relevance Formation of elements of accounting policy will help apply the concepts of leaseback development as a tool of management of corporate finance. The results of the research can be used as recommendations for the leasing legislation adjustment.
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