PREPARATION FOR THE TRANSITION TO THE FEDERAL ACCOUNTING STANDARD 25 "LEASE ACCOUNTING"
The article deals with the problem of preparation for the application of the new Federal Accounting Standard regulating the accounting of lease agreements with the lessor. The cases of changes in accounting policy in connection with the new standard, which are exceptions and subject to disclosure retrospectively, are analyzed. Using the example of a three-year finance lease, a variant of calculating retrospective adjustments for accounting (financial) statements is proposed.