This study aims to analyze the application of PSAK 73 related to changes in accounting policies, classification of leases, recording and their effect on financial statements at PT PUTRA KHATULISTIWA JAYA. The research method used is quantitative method. The type of data is in the form of primary data and secondary data obtained through surveys and interviews. The lease accounting treatment policy at PT PUTRA KHATULISTIWA JAYA in 2021 is still not in accordance with PSAK 73 so that it is necessary to apply it in accordance with PSAK 73 in order to be able to present the real financial condition. The results showed that the application of PSAK 73 had an impact on changing accounting policies retrospectively and required the representation of comparative information on financial statements. The implementation of PSAK 73 resulted in the transition of pt PUTRA KHATULISTIWA JAYA's lease from an operating lease to a financing lease. Causing an increase in assets of IDR Rp 1.243.286.061and the value of liabilite in 2021.
Keywords: Lease, PSAK 73, Retrospective