Leasing. Accounting and taxation with the lessor and lessee

The book describes in detail the rules of accounting and tax accounting of operations under a leasing agreement both for the lessor and for the lessee. The rules of tax accounting for organizations applying the general taxation regime, and for organizations working on the simplified tax system are considered. A large number of practical digital examples make work with the book as simple and useful as possible
since 2022, all organizations are required to start using the new FSBU 25/2018 "accounting of lease". At the same time, organizations can, if desired, switch to new rules before this period. This book considers both the old accounting rules for leasing operations (for organizations that have not yet switched to FSBU 25/2018), and new ones - in accordance with the requirements of the new FSBU.
The book is addressed to accountants of small, medium and large enterprises, auditors, tax consultants and lawyers