Trapeznikova N.G.Russian Presidential Academy of National Economy and Public Administration (RANEPA), Moscow, Russian Federation nata-trapeznikova@yandex.ru ORCID id: not available
Subject. This article considers the complex issues of the co-use of PBU 18/02 Corporate Income Tax Accounting and Federal Accounting Standard FSBU 25/2018 Accounting for Leases. Objectives. The article aims to analyze methodological issues related to the recognition of deferred taxes in a tenant's accounting with consideration to the differences in the reflection of lease operations in accounting and tax records. Methods. For the study, we used a systems analysis and generalization. Results. The article identifies a number of unresolved methodological issues relating to the provisions of the updated version of PBU 18/02 in the context of the transition to a new lease reflection procedure. Conclusions and Relevance. The article concludes that it is now appropriate to prepare methodological materials explaining and clarifying the practice of applying regulations on the reflection of deferred income tax on lease transactions. The results of the study can be used in scientific and practical activities, as well as to develop proposals to improve the methodology of Russian accounting, focused on convergence with modern international practices.
Alekseeva G.I. [Accounting for lease during the standardization of accounting and financial reporting]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting,2018, vol. 21, iss. 4, pp. 452–465. (In Russ.) URL: Link
Druzhilovskaya E.S. [Leases accounting objects and their valuation in the new federal accounting standard]. Bukhuchet v zdravookhranenii, 2019, no. 5, pp. 14–22. (In Russ.)
Druzhilovskaya E.S. [Some examples of rental accounting in accordance with FAS 25/2018]. Bukhgalterskii uchet, 2019, no. 6, pp. 18–26. (In Russ.)
Mirkina E. [IFRS workshop: accounting for fixed assets, investment property and long-term assets held for sale]. MSFO i MSA v kreditnoi organizatsii, 2018, no. 1, pp. 82–100. (In Russ.)
Petrova V.Yu. [Accounting for leases]. Bukhgalterskii uchet, 2019, no. 5, pp. 5–17. (In Russ.)
Regentova N. [How to converge lease accounting: The new IFRS and FAS]. MSFO na praktike, 2019, no. 3, pp. 18–23. (In Russ.) URL: Link
Soldatkina O.A. [Accounting for leases: IFRS 16 and FAS 25/2018]. Ekonomika i predprinimatel'stvo = Journal of Economy and Entrepreneurship, 2019, no. 1, pp. 1146–1149. (In Russ.)
Yur'eva Yu. [A new accounting model for the tenant]. MSFO na praktike, 2017, no. 11, pp. 39–41. (In Russ.) URL: Link
Akimova Ya.Yu., Kolmakova E.M. [Account aspects of deferred taxation when calculating income tax]. Upravlenie investitsiyami i innovatsiyami = Investment and Innovation Management Journal,2016, no. 4, pp. 5–10. URL: Link (In Russ.)
Blanka Yu. [PBU 18/02: getting ready to apply innovation]. Prakticheskii bukhgalterskii uchet. Ofitsial'nye materialy i kommentarii, 2019, no. 2, pp. 58–66. (In Russ.)
Borisov A. [Deferred tax assets and liabilities: accounting principles and calculation of temporary differences]. MSFO i MSA v kreditnoi organizatsii, 2018, no. 3, pp. 37–46. (In Russ.)
Ermoshina E.L. [On amendments to PBU 18/02 Accounting for Calculation of Corporate Income Tax]. Aktual'nye voprosy bukhgalterskogo ucheta i nalogooblozheniya,2019, no. 2, pp. 34–41. (In Russ.)
Lisovskaya I.A., Trapeznikova N.G. [Federal accounting standard FSBU 25/2018 Accounting for Leases: Practical application issues]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2019, vol. 22, iss. 11, pp. 1208–1222. (In Russ.) URL: Link
Lisovskaya I.A., Trapeznikova N.G. [Russian Accounting Standard (PBU) 18/02: A new approach to accounting for deferred taxes in the recognition of fixed asset transactions]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2020, vol. 23, iss. 3, pp. 244–261. (In Russ.) URL: Link
Nizkov A. [How not to take into account deferred rental taxes: The opinion of the International Financial Reporting Interpretation Committee]. MSFO na praktike, 2018, no. 9, pp. 6–12. (In Russ.) URL: Link
Yur'eva Yu. [How the deferred tax accounting will change]. MSFO na praktike, 2020, no. 1. (In Russ.) URL: Link
Elina L.A. [Temporary differences under PBU 18/02: version-2020]. Glavnaya kniga, 2019, no. 23, pp. 40–47. (In Russ.)
Kulikova E.V. [New lease accounting rules: tax effects of the adoption of FSBU 25/2018 Accounting for Leases]. Nalogovaya politika i praktika, 2019, no. 12, pp. 42–45. (In Russ.)
Galaida A.M. [Account permanent and temporary differences on leasing of fixed assets]. Lizing = Leasing, 2017, no. 4, pp. 7–12. (In Russ.)
Gurina I.N. [The tax cost of an asset does not match the accounting cost. Are the differences permanent or temporary?]. Nalog na pribyl': uchet dokhodov i raskhodov, 2019, no. 2, pp. 37–43. (In Russ.)
