At the present stage, the issues of accounting for rental relations are undergoing significant changes. External users of financial statements have long begun to declare their dissatisfaction with the degree of disclosure of information about lease obligations in the financial statements of companies. Significant amounts of obligations of companies were hidden behind the balance sheet, which had a negative impact on the ability of users to make objective decisions regarding companies. This problem is intended to be solved by the new IFRS 16 standard, which organizations must apply for annual periods beginning on or after 01/01/2019, which significantly changes the order in which rental transactions are reflected. According to the new rules, almost all rental operations will now be reflected in the reporting of the tenant. These changes will unambiguously lead to significant changes in the reporting of companies whose activities involve large volumes of leased assets. The aim of this work was to analyze the specifics of the impact of the new standard on key financial indicators in the statements of Russian companies. The object of the work was public Russian companies that early adopted the new IFRS 16 “Lease” standard in 2018.