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Евразийский Союз Ученых (ЕСУ) #30, 2016 | ЭКОНОМИЧЕСКИЕ НАУКИ
УДК 657.244:339.187.62
ББК 65.052.20_
FINANCIAL ACCOUNTING OF LEASING OF BIOLOGICAL ASSETS (BIOLEASING) IN THE
_CONDITIONS OF IMPLEMENTATION OF IFRS (IAS) 17 LEASE (LEASES)_
БУХГАЛТЕРСКИЙ УЧЕТ ЛИЗИНГА БИОЛОГИЧЕСКИХ АКТИВОВ (БИОЛИЗИНГА) В УСЛОВИЯХ ВНЕДРЕНИЯ МСФО (IAS) 17 АРЕНДА (LEASES)
Tokareva Elena Viktorovna,
Post-graduate student, lecturer of the department of accounting and audit of Volgograd State Agrarian
University, Volgograd Токарева Елена Викторовна,
аспирант, преподаватель кафедры бухгалтерского учета и аудита Волгоградского государственного аграрного университета, г. Волгоград
АННОТАЦИЯ
В статье автор определяет основные условия реализации сделки биолизинга и предлагает возможный выбор ведения бухгалтерского учета согласно требованиям МСФО , отражающий учетную информацию о лизинговых платежах и доходе (лизинговой марже) лизингодателя.
С учетом биоспецифики объекта бухгалтерского учета автор выделяет новый вид аграрного лизинга и дает ему определение как биолизинг (лизинг биологических активов), отвечающий требованиям, сформулированным в МСФО 41 «Сельское хозяйство» в условиях внедрения МСФО (IAS) 17 Аренда (Leases). По мнению автора, биолизинг (лизинг биологических активов (биоактивов) - это особый вид аграрного лизинга (агролизинга), основанный на договорных финансово-имущественных отношениях, направленных на осуществление инвестиционной операции в аграрной сфере экономики, основанной на кредите и состоящей из покупки с последующей передачей в лизинг биологических активов, развивающихся на основе биотрансформационных процессов, способных давать сельскохозяйственную продукцию и/или дополнительные биологические активы и являющихся собственностью лизингодателя в течение всего срока договора биолизинга.
Ключевые слова: аграрный лизинг, биологический актив, биотрансформационный процесс, лизинг биологических активов, биолизинг, лизингополучатель, лизингодатель.
ABSTRACT
In the article the author determines the basic conditions for the implementation of the transaction of biolizing and offers a choice of accounting according to IFRS, reflecting the account information on the leasing payments and income leasing margin) of the lessor.
Given biospecific an accounting object, the author identifies a new type of agricultural lease and gives it definition as biolizing (leasing of biological assets) that meets the requirements of IAS 41 "Agriculture" in the context of the implementation of IFRS (IAS) 17 leases (Leases).
According to author, bioleasing (leasing of biological assets (bioassets)) is the special type of agrarian leasing (agroleasing) based on the contractual financial and property relations directed to implementation of investment transaction in the agrarian sphere of the economy based on the credit and consisting of purchase with the subsequent transfer to leasing of the biological assets developing on the basis of biotransformational processes capable to give agricultural products and/or additional biological assets and being property of the lessor during all term of the agreement of bioleasing.
Keywords: agricultural leasing, biological assets, biotransformation process, leases of biological assets, biolizing, the lessee, the lessor.
In the conditions of innovative and investment policy the functioning of the Russian economy in the agricultural sector, aimed at the course of import substitution, it is important to use the mechanism of agricultural leasing. The Federal law dated 29.01.2002 N 10-FZ "On leasing" is defined the assignment of breeding animals to the leasing object, which is a living organism, developing on the basis of the biotransformation processes. Recognition of breeding animals as a biological asset as the object of accounting of leasing must comply with the requirements of IAS 41 "Agriculture" in the context of the implementation of IFRS (IAS) 17 leases (Leases). [2]
Given biospecific object of accounting, the authors identify a new type of agricultural lease and give it definition as biolizing (leasing of biological assets).
Biolizing (leasing of biological assets) is a special form of leasing in agriculture, based on the contractual property relations between the members of the agrarian
leasing transaction to implement investment transactions based on the credit consisting of the purchase and subsequent leasing of biological assets, which are developed on the basis of biological laws, i.e., having the properties of biotransformation and is the property of the lessor for the entire term of the lease agreement.
According to the conditions of financial rent on The International Financial Reporting Standard (IAS) 17 "Leasing", the lessee, assuming all risks and receiving an economic benefit from use of leasing property, pays leasing payments to the lessor (the paragraph 37 of IFRS (IAS) 17). [1] According to the paragraph 36 of IFRS (IAS) 17, the lessor's write-off of property is reflected by receivables in the sum equal for the beginning of leasing term of leasing property fair value, or at the discounted rent payments cost if it is lower. The lessor's (not being the producer's or the dealer's) direct costs (the commission, legal collecting and internal ex-
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penses relating directly to the leasing contract preparation) join at initial calculation of the payments which are required to receiving under the financial rent contract (the paragraph 38 of IFRS (IAS) 17). Thus, these expenses compensation is recognize at the rate percent arrangement on the leasing contract, and they reduce the lessor's income size conformed during all leasing term. [3]
Income from the leasing transaction gained by the lessor has to be distributed rationally throughout all leasing term and admit at once on profit and loss accounts.
List of references:
1. Pavlova L. N., Tokareva E. V., The lessor's leasing operations accounting according to the ifrs requirements // FUTURUM Eurasijsky Svaz Vzdelava-cich Aktivit a Mezinarodni Spoluprace (EURASS) (Czech republic). 2015. - No. 2. S. 28-32
2. Tokareva E. V. The methodology of accounting for financial leasing operations from lessor in accordance with IAS 17 // Proceedings of the lower Volga
The lessor's leasing accounting payments sum is formed of the financial expenses and payment sum in reduction of the unpaid obligation to the lessor. According to IAS 17 "financial expenses have to be distributed on the periods during leasing term with formation of a constant periodic percent rate on the remaining balance of the obligation". This aspect is the key in leasing payments and changes distribution, the modern domestic registration concept and financial leasing practice.
We will consider an the lessor's leasing accounting practice according to IFRS (IAS) 17.
agrodiversity complex: Science and higher professional education. 2015. No. 3 (39;. P. 255-260.
3. Tokareva, E. V. Accounting for leasing of breeding animals: current problems and their solutions Journal "Science review: theory and practice". 2016. -No. 6. S. 83-92
Leasing operation Debit Credit
Acquisition of property biological assets
The property from the supplier is acquired biological assets Account "Expense" The account "Calculations with suppliers and customers"
The bill of the supplier is paid The account "Calculations with suppliers and customers" Account "Money"
The property is accepted on the account The account "The main means in leasing" Account "Expense"
Transfer of property biological assets to rent (bioleasing)
The object of leasing is written off from balance Account "Receivables" The account "The main means in leasing"
Recognition of receivables Account "Income of future periods" Account "Receivables"
The accounting of receivables during all term of leasing of biological assets (bioleasing)
Leasing obligations in a part of profit The account "Leasing obligations to percent receivables " Account "Income of future periods"
Leasing obligations regarding a principal debt The account "Leasing obligations to receivables " Account "Income of future periods"
Payment of leasing payment regarding a principal debt is received Account "Money" The account "Leasing obligations to receivables "
Payment of leasing in a part of profit Account "Money" The account "Leasing obligations to percent receivables "
Income from leasing is gained Account "Income of future periods" Account "Income"
