At present, many Russian organizations face the problem of finding and attracting long-term investments to expand production, acquire modern equipment and introduce new technologies. According to statistics, more than half of the equipment of Russian organizations has been in use for more than 10 years. In a situation where investment credit opportunities are limited, leasing becomes one of the most accessible and effective means of financing development and productive renewal. The regulation of leasing during the 2020 pandemic saw a number of significant changes. The Government had amended its legislation on tenants and lessors, which had raised a number of questions on both sides and had been the subject of intense debate. In today's economic climate, with many companies suspended in the wake of the pandemic, leasing relationships are undergoing significant changes. This is why the study of specific and necessary aspects of economic relations, such as rents, should be of great importance in the education of accountants. Since any economic decision is made not only on the basis of certain defined criteria, but also has a subjective approach based on actual experience. It is therefore important to provide graduates of higher registration institutions with not only a theoretical basis for understanding the nature and types of leases, but also practical skills for their future professional activities. A study of the main innovations in the regulation of leases during the quarantine period will provide a better understanding of the main problems faced by tenants and lessors today. It was concluded that there was a possible impact of current events on all parties to the lease operations.