Conceptual bases of the using of the international standards in accounting and internal audit of leasing operations

DOI

10.2991/cssdre-19.2019.77How to use a DOI?

Keywords

leasing, lessor, internal audit, IFRS, International standards for the professional practice of internal auditing (ISPPIA), renting, lending

Abstract

The paper highlights the issues related to the validity and appropriateness of the using of the international standards in the processes of accounting and internal audit of the leasing operations. The problem, the results of which are presented in this article, is that due to the changes in the Russian legislation there is a necessity for a detailed researching of the possibilities of using of the international standards in accounting and internal audit. A brief overview of changes in the Russian legislation relating to the accounting of leasing is presented as a result of the researching, its content and importance is disclosed. The statutes about accounting and internal audit of leasing operations according to the requirements of the international standards are also presented.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Natalia Balashova
AU  - Spartak Vardanyan
AU  - Lyudmila Khoruzhy
AU  - Elena Tokareva
AU  - Olga Goncharova
PY  - 2019/06
DA  - 2019/06
TI  - Conceptual bases of the using of the international standards in accounting and internal audit of leasing operations
BT  - Proceedings of the Volgograd State University International Scientific Conference "Competitive, Sustainable and Safe Development of the Regional Economy" (CSSDRE 2019)
PB  - Atlantis Press
SP  - 396
EP  - 401
SN  - 2352-5428
UR  - https://doi.org/10.2991/cssdre-19.2019.77
DO  - 10.2991/cssdre-19.2019.77
ID  - Balashova2019/06
ER  -