caerCentral Asian Economic ReviewCentral Asian Economic Review2789-43982789-4401Университет Нархозcaer-202Research ArticleТЕОРИЯ И МЕТОДОЛОГИЯTHEORY AND METHODOLOGY OF ECONOMIC SCIENCEҚАРЖЫЛЫҚ ЕСЕПТІЛІКТІҢ ХАЛЫҚАРАЛЫҚ СТАНДАРТЫНА (16-IFRS) СӘЙКЕС ЛИЗИНГ ЕСЕБІНЕ АРНАЛҒАН ТӘЖІРИБЕЛІК КӨЗҚАРАСPRACTICAL CONSIDERATIONS TO ACCOUNT FOR THE LEASE IN ACCORDANCE WITH IFRS 16НуркашеваН. С.NurkashevaN. S.

Candidate of Economic Sciences, Associate Professor of the Accounting, Audit and Evaluation Department

Almaty

АйдыновЗ. П.AidynovZ. P.

Candidate of Economic Sciences, Associate Professor of Management Department

Astana

Narxoz UniversityKazakhstanKazATU named after S.SeifulliKazakhstan20182810201805-65261Copyright © Нуркашева Н.С., Айдынов З.П., 20182018Нуркашева Н.С., Айдынов З.П.Nurkasheva N.S., Aidynov Z.P.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://caer.narxoz.kz/jour/article/view/202

В этой научной статье авторы провели сравнительный анализ учета аренды в соотвествии с МСФО (IFRS) 16 «Аренда» и МСФО (IAS) 17 «Аренда». Рассмотрены особенности учета объекта аренды у арендатора и у арендодателя. Выявлена новая методика оценки обязательств и активов, связанных с арендой.

Purpose of research – for organizations that do not have the opportunity to acquire property necessary for conducting business, one of the ways to get out of the situation is to rent the property. According to the new international financial reporting standard for leases (IFRS 16), from 2019, all companies that prepare their financial statements under IFRS must reflect in their financial statements lease agreements, recognizing as new assets and liabilities.The purpose of the scientific article is to consider the characteristics of organizations of accounting and evaluation of the object of obligations and assets associated with the lease.Methodology – in this scientific article, the authors conducted a comparative analysis of the accounting for leases in accordance with IFRS 16 «Leases» and IFRS (IAS) 17 «Leases». The features of accounting of the rental object from the tenant and from the lessor are investigated. A new methodology for estimating liabilities and assets associated with leases has been identified.Originality – the peculiarity of the scientific work lies in the descriptions of the provisions of the new standard IFRS 16 «Leases» and its impact on the key financial indicators of the company.Summary – the changes in IFRS 16 will affect, to a greater extent, those companies that have a significant share of leases in their financial portfolio.IFRS 16 requires extended disclosures in financial statements by both the lessee and the lessor. The purpose of this disclosure is to provide users of financial statements with information to assess the impact of leases on the financial position, financial results and cash flows of the company. In addition, the tenant will disclose more information about his rental activity, and the lessor will disclose the operating lease and the residual value risks.

(IFRS) 16rentleasingasset in the form of the right of usethe obligation to pay rental paymentsprofitlossReferencesInsight and analysis on the impact of IFRS 16 «Leases» [Электрондық ресурс]. – URL: https://www.translate.google.com_Newleasesstandard–IntroducingIFRS16 (дата обращения: 15.10.2018).Insight and analysis on the impact of IFRS 16 «Leases» [Electronic resource]. – URL:https://www.translate.google.com_New_leases_standardIntroducingIFRS16 (data obrashcheniya: 15.10.2018).Robert McCracken. IFRS 16: are you ready for the change to leases? [Электрондық ресурс].-URL: https://www.icas.com (дата обращения: 21.09.2018).Robert McCracken. IFRS 16: are you ready for the change to leases? [Electronic resource]. – URL: https://www.icas.com (data obrashcheniya: 21.09.2018).Беззатеева Т.А. МСФО-16 «Аренда» [Электронный ресурс] //Журнал «Актуальная бухгалтерия». – 2016. – №10. – URL: http://www.gaap.ru (дата обращения:19.10.2018).Bezzateyeva T.A. MSFO-16 «Arenda» [Electronic resource] // Zhurnal «Aktualnaya bukhgalteriya». – 2016. – №10. – URL: http://www.gaap.ru (data obrashcheniya:19.10.2018).Вакарюк Е.Г. МСФО (IFRS) 16 «Аренда» [Электронный ресурс] //Вестник АССА.-2016.-№2.- URL: http://www.accaglobal.com/russia/ru/research-and-insights/vestnik-2016/ifrs16.html (дата обращения: 15.10.2018).Vakaryuk Ye.G. MSFO (IFRS) 16 «Arenda» [Electronic resource] // Vestnik ASSA. – 2016. – №2. – URL: http://www.accaglobal.com/russia/ru/research-and-insights/vestnik-2016/ifrs16.html (data obrashcheniya: 15.10.2018).Suer A.Z. The recognition of provisions: Evidence from BIST100 Non-financial Companies [Электронный ресурс] //Журнал Procedia Economics and Finance. –2014. –Vol. –№9. –Pp. –391–401.Suer A.Z. The recognition of provisions: Evidence from BIST100 Non-financial Companies [Electronic resource] // Zhurnal Procedia Economics and Finance. – 2014. – Vol. – №9. – Pp. –391– 401.Калденбергер А. Учет основных средств [Электронный ресурс] URL: https://online.zakon.kz/Document/?doc_id_31666258_pos=7;–58 (дата обращения: 16.10.2018).Kaldenberger A. Uchet osnovnykh sredstv [Electronic resource] URL: https:// www. https://online.zakon.kz/Document/?doc_id_31666258_pos=7;–58 (data obrashcheniya: 16.10.2018).Bashar S., Husam A. Risk relevance of fair value income measures under IAS 39 and IAS 40 // Journal of Accounting in Emerging Economies. –2016. –Vol. –№1. –Pp.9–32.Bashar S., Husam A. Risk relevance of fair value income measures under IAS 39 and IAS 40 // Journal of Accounting in Emerging Economies. – 2016. –Vol. –№1. –Pp.9–32.Goksel Y., Burcu A. Where are these hidden liabilities? IFRS 16 – a case of operating lease //International Journal of Management and Applied Science. –2016. – Vol. –№2. –Pp.71–76.Goksel Y., Burcu A. Where are these hidden liabilities? IFRS 16 – a case of operating lease //International Journal of Management and Applied Science. –2016. – Vol. –№2. –Pp.71–76.FRS 16 – «Аренда» – Определение «низкой стоимости» объектов аренды // Журнал «Финансовый учет», 9 апреля, 2018, [Электронный ресурс] // http://www.fin-acincountg.ru (дата обращения: 16.10.2018).IFRS 16 – «Arenda» - Opredeleniye «nizkoy stoimosti» obyektov arendy //Zhurnal «Finansovyy uchet», 9 aprelya, 2018, [Electronic resource] URL: http://www.fin-acincountg.ru (data obrashcheniya: 16.10.2018).Плотников В.С. Принципы учета выручки по договорам с клиентами, формируемые в МСФО (IFRS) 15 «Выручка по договорам с покупателями» [Электронный ресурс] // Журнал «Международный бухгалтерский учет». –2015. – №9. – URL: (дата обращения:18.09.2018).Plotnikov V.S. Printsipy ucheta vyruchki po dogovoram s kliyentami, formiruyemyye v MSFO (IFRS) 15 «Vyruchka po dogovoram s pokupatelyami» [Electronic resource] //Zhurnal «Mezhdunarodnyy bukhgalterskiy uchet». – 2015. – №9. – URL: https://www. https://cyberleninka.ru/article/n/printsipy-ucheta-vyruchkipo-dogovoram-s-klientami-formiruemye-v-msfo-ifrs-5-vyruchka-po-dogovoram-s-pokupatelyami (data obrashcheniya: 18.09.2018).МСФО: Точка зрения KPMG. Практическое руководство по Международным стандартам финансовой отчетности, подготовленное KPMG, 12-е издание, М.: Альпина Паблишерз, 2016, в трех частях.MSFO: Tochka zreniya KPMG. Prakticheskoye rukovodstvo po Mezhdunarodnym standartam finansovoy otchetnosti, podgotovlennoye KPMG, 12-ye izdaniye, M.: Alpina Pablisherz, 2016, v trekh chastyakh.Международный стандарт финансовой отчетности (IFRS) 9 «Финансовые инструменты». – URL: https://www.online.zakon.kz (дата обращения: 01.10.2018).Mezhdunarodnyy standart finansovoy otchetnosti (IFRS) 9 «Finansovyye instrumenty». – URL: https://www.online.zakon.kz (data obrashcheniya: 01.10.2018).«17-Жалдау» ҚЕХС [Электронный ресурс]. – (IAS). – URL: https://www.online.zakon.kz (дата обращения: 01.10.2018).«17-Zhaldau» KEHS [Electronic resource].– (IAS). – URL: https://www.online.zakon.kz (data obrashcheniya: 01.10.2018).МСФО (IFRS) 16 Изменение стандарта по учету аренды: Вы готовы? [Электронный ресурс].– URL: https://www.pwc.kz (дата обращения: 15.09.2018).MSFO (IFRS) 16 Izmeneniye standarta po uchetu arendy: Vy gotovy? [Elektrondyk- resurs].– URL: https://www.pwc.kz (data obrashcheniya: 15.09.2018).МСФО (IFRS) 16 «Аренда» Более прозрачный бухгалтерский баланс: Серия «Первый опыт применения» МСФО [Электронный ресурс]. – URL: https://www.assets.kpmg.com (дата обращения:18.10.2018).MSFO (IFRS) 16 «Arenda» Boleye prozrachnyy bukhgalterskiy balans: Seriya «Pervyy opyt primeneniya» MSFO [Electronic resource]. –URL: https://www.assets.kpmg.com (data obrashcheniya:18.10.2018).

The authors declare that there are no conflicts of interest present.