%0 Journal Article %T Impact of the Application of FAS 25/2018 «Accounting for Leases» on the Financial Performance of the Lessee %A Neelova, N.V. %A Kochinev, Y.Y. %A Guzikova, L.A. %K lease accounting, lessee, financial statements, right-of-use asset, lease liability, income tax, FAS 25/2018 %J Auditor %D 2023 %N 9 %P 11 %I INFRA-M Academic Publishing LLC.