Webinar: Complex issues of lease accounting

FSBU 25/2018 “Lease Accounting” should be applied from the reporting for 2022, however, many lease accounting issues are not considered in details. For example, there are no thorough instructions on the procedure for determining the lease term, the methodology for recording changes in the terms of a contract and many other things that occur in practice. At the webinar, we’ve reviewed practical cases and will answer questions that are not included in the FSBU 25.


On April 20, 2023, during the webinar, SberSolutions experts reviewed in detail:

• determining the lease term;
• accounting of variable payments, including those are based on cadastral value;
• accounting of lease modification by volume;
• accounting of other modifications.