The problem of classification of leases in accordance with IFRS in Russian and foreign practice

The article is devoted to the problems of classification of lease in accordance with IFRS in Russian and foreign practice. The imprecise terminology of IFRS on the classification of the lease causes the problems with their practical application. The analysis of the requirements of IFRS, US GAAP and FSBU formulated proposals to improve the disclosure of information in accordance with IFRS, optimization of the provisions of the project FSBU "Lease".