Guest lecture "Accounting for Leases"

On 21 May 2025, a guest lecture by Alexey Kulikov, partner of ‘Technologies of Trust’, was held as part of the ‘International Financial Reporting Standards’ academic discipline. 

In an active dialogue with the practitioner, students learned the specifics of working with leasing contracts, their accounting and disclosure in financial statements. They also discussed the impact of the updated version of the standard on the usefulness of financial statements from the investor's point of view.

The lecture quickly turned into a lively discussion: students were actively involved in analysing professional situations and asked questions. Alexey shared interesting and illustrative examples from his own audit and consulting practice.

Such an active learning format as guest lectures, cases and tournaments with the participation of practitioners is an integral part of education at HSE, Master of Finance students get relevant information literally first-hand. 'This is the only way to educate a competent finance specialist,' says Varvara Nazarova, Head of Master’s programme, Associate Professor.