This article discusses the procedure for accounting for the sale of fixed assets and leasing them back according to International Financial Reporting Standards (IFRS). The problem with this topic is that the issue of sale and leaseback is not currently applied in the practice of Uzbekistan and is new to us. The authors examined this issue in detail in the article with examples and accounting records. The tables presented were compiled by the authors of the article. The forms of the statement of financial position and the statement of profit or loss and other comprehensive income in a shortened form are taken from international practice in preparing financial statements. To resolve the issue, the double entry method in accounting was used. The merit of the authors is that the issue under consideration with examples, tables and report forms was made available to Uzbek accounting practitioners and other interested parties.
| Mualliflar | Mukhametov, Abubak, Matrasulov, Bakhodir, Chorshanbiev, Umurzak, Abduvoxidov, Akmal, Мухаметов, Абубак, Матрасулов, Баходир, Чоршанбиев, Умурзак, Абдувохидов, Акмал, Muxametov, Abubak, Matrasulov, Bahodir, Chorshanbiyev, Umurzak, Abduvoxidov, Akmal |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2024-02-29 |
| Jild | 2 |
| Son | 2 |
| Betlar | 182-191 |
| Til | O‘zbek |
| DOI | 10.60078/2992-877x-2024-vol2-iss2-pp182-191 |
DOI: 10.60078/2992-877x-2024-vol2-iss2-pp182-191 · Maqolaning asl sahifasi
продажа с обратной арендой, продавец-арендатор, покупатель-арендодатель, передача актива не является продажей, цена продажи соответствует справедливой стоимости актива, sale and leaseback, seller-tenant, buyer-lessor, the transfer of an asset is not a sale, the sale price corresponds to the fair value of the asset, qayta ijaraga olish uchun sotish, sotuvchi-ijarachi, xaridor-ijaraga beruvchi, sotuvchi-ijarachida aktivga qolgan huquqi, xaridorga bergan aktivga huquqi
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