| Autor: |
Kristina V. Ermolina |
| Jazyk: |
English<br />Russian |
| Rok vydání: |
2024 |
| Předmět: |
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| Zdroj: |
Вестник Воронежского государственного университета: Серия экономика и управление, Iss 1, Pp 80-94 (2024) |
| Druh dokumentu: |
article |
| ISSN: |
1814-2966 |
| DOI: |
10.17308/econ.2024.1/11841 |
| Popis: |
Subject. The introduction of a new federal accounting standard 25/2018 “Lease accounting” changed the lease accounting methods and affected the financial reporting by companies. As a result, some financial performance indicators became irrelevant. Therefore, it is necessary to set new target indicators, taking into account the new standard. Purpose. To analyse the application of FSBU 25/2018 and approaches to the interpretation of financial performance indicators of lessees following the introduction of the new lease accounting standard. Methodology. A theoretical analysis of the studies published by Russian and international scholars, normative and methodological literature, and the existing laws and regulations; method of analogies; mind mapping techniques. The theoretical analysis of the studies published by Russian and international scholars was based on the following sources: Russian scientific e-library and Google Academy for 2003-2023. The analysed articles focused on the following problems: studies published by Russian and international researchers were analysed in order to determine how thoroughly the application of FSBU 25/2018 has been studied with regard to the analysis of financial performance of companies; calculation of the fair value of leased assets and the discount rate used to determine the amount of the right-of-use asset and lease liability; the impact of the new lease accounting methods on the financial performance indicators and approaches to setting new target values (industry specifics). Results. The study determined the main scientific schools focusing in the impact of new accounting standards on financial performance indicators. It also determined the problems that have not been studied yet. The study determined that by using the methods suggested in FSBU 25/2018 it is difficult to determine the fair value and the discount rate when calculating the ROU assets and lease liabilities. The article presents a mindmap showing the changes in the financial performance indicators of companies after the introduction of FSBU 25/2018. Approaches to setting the target financial performance indicators are described. The study demonstrated that the existing literature does not provide any information about the interpretation of new target financial performance indicators presented in financial statements made according to the new lease accounting rules. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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