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.

As a result of the spread of the COVID-19 pandemic, restrictive measures have been introduced in Russia, as in other countries of the world, among them the suspension of the activities of a large number of enterprises, including small and medium-sized enterprises. According to available statistics, in Russia about 10% of graduates of higher education institutions in the field of accounting and economics run their own business or participate in family business. In this connection, priority should be given to disciplines that will provide knowledge and skills on the narrowly focused aspects of the activities of students of higher economic registration institutions, emphasizing the competencies of their chosen future profession. It is also important to identify those segments of small and medium-sized businesses that have been most affected by the quarantine. Research into the impact of the temporary suspension of the work of small and medium-sized business organizations, as the most sensitive segment of the economy, is impossible without a simultaneous analysis of measures to support small and medium-sized businesses by the State. One of the main challenges facing the Government is to increase the number of small and medium-sized businesses. This is because small enterprises, as an important part of the economic structure, increase the flexibility and adaptability of the economy, promote competition, create a special innovation environment and foster social stability, Promote the transition to a resource-efficient type of economic growth. Therefore, the comprehensive approach to education of accounting specialists in small and medium-sized enterprises, as described in our study, should be based on the disclosure of specific aspects, expressed concern about the possible prospects for the recovery of the economic sector in question.