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ИД «Финансы и кредит»






International Accounting

Applying the updated PBU 18/02 Standard in the context of transition to Federal Accounting Standard FSBU 25/2018

Vol. 23, Iss. 5, MAY 2020

Received: 13 April 2020

Received in revised form: 20 April 2020

Accepted: 28 April 2020

Available online: 15 May 2020


JEL Classification: М41

Pages: 503–520


Lisovskaya I.A. Russian Presidential Academy of National Economy and Public Administration (RANEPA), Moscow, Russian Federation


Trapeznikova N.G. Russian Presidential Academy of National Economy and Public Administration (RANEPA), Moscow, Russian Federation

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.

Keywords: temporary differences, lease, tenant, deferred taxes


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