Financial reporting and lease analysis methodology: new approaches

Changes in the accounting rules for leases lead to changes in the financial statements and their interpretation. The purpose of the article is to reveal the change in the structure and measurment of the reporting indicators of the lessee and the leaseholder, as well as to determine approaches to the analysis of lease transactions in the reporting. The paper presents options for disclosure of key lease indicators in the lessee's and l leaseholder 's reports, and a methodology for interpretation reporting in the presence of lease operations is proposed.