Lease Accounting under FSBU 25/2018: Step-by-Step Guide

Accounting for leases under FSBU 25/2018 introduces complex rules for recognizing right-of-use assets and lease liabilities. Mastering these requirements is essential for accountants navigating modern reporting standards with confidence. This text-based course breaks down standard regulations into clear, digestible explanations. You will move systematically from foundational concepts to practical calculations, enabling you to maintain accurate financial records for both lessees and lessors. What you'll learn: - Understand core terminology, definitions, and scope rules governing lease accounting. - Calculate present values, discount rates, and initial valuation of right-of-use assets. - Record journal entries for lease recognition, interest expenses, and asset amortization. - Account for lease modifications, early terminations, and short-term exemptions. - Analyze the impact of lease accounting on tax reporting and financial statements. - Apply modern automated accounting workflows to streamline routine lease entries. The course starts with key terminology and legal criteria before progressing through practical calculation models and reporting scenarios. Designed for accountants, bookkeepers, and finance professionals seeking a clear guide to compliance. Begin reading today to build your expertise in lease accounting.