Certain issues of reflecting right-of-use assets and lease liabilities in financial statements based on ifrs 16

Xasanboyev , Oxunjon, Хасанбаев , Охунжон, Xasanboyev , Oxunjon

Иқтисодий тараққиёт ва таҳлил · 2025-yil

Annotatsiya

This article analyzes the specific aspects of organizing the accounting for lease transactions in accordance with IFRS 16. In particular, it examines the recognition and presentation of the right-of-use asset and lease liability in the financial statements. The study explores the conditions for recognizing the right-of-use asset and lease liability, as well as the issues related to their disclosure in the notes to the relevant financial statements.

Maqola ma’lumotlari
MualliflarXasanboyev , Oxunjon, Хасанбаев , Охунжон, Xasanboyev , Oxunjon
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2025-09-29
Jild3
Son9
Betlar283-289
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2025-vol3-iss9-pp283-289
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2025-vol3-iss9-pp283-289 · Maqolaning asl sahifasi

Kalit so‘zlar

lease agreement, right-of-use asset, lease liability, discount rate, lease payment, lease term, present value, lessee, договор аренды, актив в виде права пользования, обязательство по аренде, ставка дисконтирования, арендный платеж, срок аренды, текущая стоимость, субъект аренды, объект аренды, амортизированная стоимость, ijara shartnomasi, foydalanish huquqi tarzidagi aktiv, ijara majburiyati, diskontlash stavkasi, ijara to‘lovi, ijara muddati, joriy qiymat, ijara subyekti, ijara obyekti, amortizatsiyalangan qiymat

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAXasanboyev , Oxunjon, Хасанбаев , Охунжон, & Xasanboyev , Oxunjon (2025). CERTAIN ISSUES OF REFLECTING RIGHT-OF-USE ASSETS AND LEASE LIABILITIES IN FINANCIAL STATEMENTS BASED ON IFRS 16. Иқтисодий тараққиёт ва таҳлил, 3(9), 283-289. https://doi.org/10.60078/2992-877x-2025-vol3-iss9-pp283-289
GOST (OAK)Xasanboyev , Oxunjon, Хасанбаев , Охунжон, Xasanboyev , Oxunjon CERTAIN ISSUES OF REFLECTING RIGHT-OF-USE ASSETS AND LEASE LIABILITIES IN FINANCIAL STATEMENTS BASED ON IFRS 16 // Иқтисодий тараққиёт ва таҳлил. – 2025. – T. 3, № 9. – P. 283-289. – DOI: 10.60078/2992-877x-2025-vol3-iss9-pp283-289.
MLAXasanboyev , Oxunjon, Хасанбаев , Охунжон, and Xasanboyev , Oxunjon. “CERTAIN ISSUES OF REFLECTING RIGHT-OF-USE ASSETS AND LEASE LIABILITIES IN FINANCIAL STATEMENTS BASED ON IFRS 16.” Иқтисодий тараққиёт ва таҳлил, 3(9), 283-289, 2025. https://doi.org/10.60078/2992-877x-2025-vol3-iss9-pp283-289
ChicagoXasanboyev , Oxunjon, Хасанбаев , Охунжон, and Xasanboyev , Oxunjon. “CERTAIN ISSUES OF REFLECTING RIGHT-OF-USE ASSETS AND LEASE LIABILITIES IN FINANCIAL STATEMENTS BASED ON IFRS 16.” Иқтисодий тараққиёт ва таҳлил, 3(9), 283-289 (2025). https://doi.org/10.60078/2992-877x-2025-vol3-iss9-pp283-289
HarvardXasanboyev , Oxunjon, Хасанбаев , Охунжон, and Xasanboyev , Oxunjon (2025) ‘CERTAIN ISSUES OF REFLECTING RIGHT-OF-USE ASSETS AND LEASE LIABILITIES IN FINANCIAL STATEMENTS BASED ON IFRS 16’, Иқтисодий тараққиёт ва таҳлил, 3(9), 283-289. https://doi.org/10.60078/2992-877x-2025-vol3-iss9-pp283-289
BibTeX
@article{xasanboyevoxunjon2025,
  title = {CERTAIN ISSUES OF REFLECTING RIGHT-OF-USE ASSETS AND LEASE LIABILITIES IN FINANCIAL STATEMENTS BASED ON IFRS 16},
  author = {Xasanboyev , Oxunjon and Хасанбаев , Охунжон and Xasanboyev , Oxunjon},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2025},
  volume = {3},
  number = {9},
  pages = {283-289},
  doi = {10.60078/2992-877x-2025-vol3-iss9-pp283-289},
  url = {https://doi.org/10.60078/2992-877x-2025-vol3-iss9-pp283-289}
}

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