SOME ISSUES OF ORGANIZING LEASE ACCOUNTING BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS

dc.contributor.author	Xasanboyev Okhunjon Khimmatjonovich
dc.date.accessioned	2025-12-30T07:36:39Z
dc.date.issued	2025-03-26
dc.description.abstract	This article analyzes the basis and specific aspects of the organization of lease accounting in accordance with international financial reporting standards. In particular, the differences between the national standard and the international standard, as well as the obstacles and positive aspects of the application of the international standard, are studied, and conclusions are drawn.
dc.format	application/pdf
dc.identifier.uri	https://europeanscience.org/index.php/2/article/view/1284
dc.identifier.uri	https://asianeducationindex.com/handle/123456789/27224
dc.language.iso	eng
dc.publisher	European Science Publishing
dc.relation	https://europeanscience.org/index.php/2/article/view/1284/1230
dc.rights	https://creativecommons.org/licenses/by-nc/4.0
dc.source	European Journal of Economics, Finance and Business Development; Vol. 3 No. 3 (2025): EJEFBD; 79-86
dc.source	2938-3633
dc.subject	Lease, IFRS, financial leverage. right-of-use asset, lease liability, lease payments, interest rate, leaseback and sale.
dc.title	SOME ISSUES OF ORGANIZING LEASE ACCOUNTING BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS
dc.type	info:eu-repo/semantics/article
dc.type	info:eu-repo/semantics/publishedVersion
dc.type	Peer-reviewed Article

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