Method of accounting and audit of leasing of fixed assets in accordance with IFRS

The concept of leasing, the procedure for accounting for the subject of leasing from the lessor and the lessee in the Russian accounting practice and in accordance with the requirements of IFRS are disclosed in the article. In addition, methodical approaches to the organization of audit of leasing operations, justified the audit of leasing transactions, the information base of the leasing audit are disclosed in the article.