Features of accounting of operations on rental objects by insurance organizations

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The author systematizes the questions arising from insurance organizations associated with lease agreements, in which they act as either lessees or lessors, when applying in practice the disparate explanations of the Bank of Russia and IFRS 16. Clarifies the solution of these issues and gives recommendations to such organizations on how to avoid mistakes in practical accounting.

Lease accounting, present value of lease payments, right-of-use asset, lease classification, lease liability, lease property tax

Короткий адрес: https://sciup.org/170173165

IDR: 170173165   |   DOI: 10.24411/2072-4098-2020-10902

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