ACCOUNTING OF LEASING OPERATIONS OF THE LESSOR ACCORDING TO THE REQUIREMENTS OF IFRS (IAS) 17
Registration stages of leasing transaction are revealed in the article that allow disclosing the information about structure of leasing payments and the gained income of lessor. The accounting of lessor is recommended to recognize the sum of leasing payments as receivables of the leasing obligations, which complies with the requirements of IFRS (IAS) 17 Rent (Lease). The proposed option of accounting of receivables and recognition of lessor income (the property is on balance of lessee) suggests that the sum of leasing payments in the accounting of lessor should be made of financial expenses and payment for reduction of unpaid obligation of lessee to lessor using the Russian accounts of accounting that will allow distributing leasing payments with regard to the constant interest rate at the remaining balance of obligation.