This article analyzes the specific aspects of organizing the accounting for lease transactions in accordance with IFRS 16. In particular, it examines the recognition and presentation of the right-of-use asset and lease liability in the financial statements. The study explores the conditions for recognizing the right-of-use asset and lease liability, as well as the issues related to their disclosure in the notes to the relevant financial statements.

This article examines methods for evaluating the performance of sovereign funds. Comprehensive indicators that objectively assess the degree of compliance with various proposed criteria are also studied and analyzed. The evaluation indicators for the performance of sovereign funds and the investment projects financed by them are reviewed, and assessment criteria are presented.