Practical features of accounting by public institutions of individual rental objects

Abstract

Purpose: the authors research in detail SGS «Rent». Discussion: Starting from 2018, accounting for leasing transactions should be maintained in accordance with the federal accounting standard for public organizations «Rent». Ministry of Finance of the Russian Federation approved an order on this issue on the 31 of December 2016, no. 258. As a result, new rules for reflecting the facts of the economic life for the most common type of rental relations have entered into force - leasing of premises by both parties - the tenant and the landlord. Results: the authors paid attention to the consideration of individual reflection issues in the accounts of accounting (budget) of operating and financial (non-operating) leases for treasury institutions in the study. The authors presented the examples and on the basis of them gave comments on practical application.