Features of rent accounting for taxation in 2023

The scientific article presents the results of the analysis of the peculiarities of accounting for the lease of organizations for tax purposes, which are relevant in 2023. The practical significance of the study is due to the transformation of norms and standards for accounting for rent. The paper considers the changes that have occurred in the practice of accounting for leases when the FSB 25/2018 standard was adopted. The changes that have affected the accounting for rent for tax purposes are also analyzed.