Improving lease accounting based on international standards

Djumayeva , Guzal, Джумаева , Гузаль, Djumayeva , Guzal

Иқтисодий тараққиёт ва таҳлил · 2025-yil

Annotatsiya

This article discusses lease relations in the context of implementing international standards, focusing on assets in the form of the right of use, the emergence and recognition of lease liabilities, their initial measurement, and accounting treatment. Both theoretical and practical aspects are illustrated using enterprise data.

Maqola ma’lumotlari
MualliflarDjumayeva , Guzal, Джумаева , Гузаль, Djumayeva , Guzal
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2025-10-31
Jild3
Son10
Betlar64-73
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2025-vol3-iss10-pp64-73
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2025-vol3-iss10-pp64-73 · Maqolaning asl sahifasi

Kalit so‘zlar

lease, lease value, lease liabilities, initial cost, right-of-use asset, аренда, стоимость аренды, арендные обязательства, первоначальная стоимость, актив в форме права пользования (ППА), ijara, ijara qiymati, ijara majburiyatlari, boshlang‘ich qiymat, foydalanish huquqi ko‘rinishidagi aktiv

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APADjumayeva , Guzal, Джумаева , Гузаль, & Djumayeva , Guzal (2025). IMPROVING LEASE ACCOUNTING BASED ON INTERNATIONAL STANDARDS. Иқтисодий тараққиёт ва таҳлил, 3(10), 64-73. https://doi.org/10.60078/2992-877x-2025-vol3-iss10-pp64-73
GOST (OAK)Djumayeva , Guzal, Джумаева , Гузаль, Djumayeva , Guzal IMPROVING LEASE ACCOUNTING BASED ON INTERNATIONAL STANDARDS // Иқтисодий тараққиёт ва таҳлил. – 2025. – T. 3, № 10. – P. 64-73. – DOI: 10.60078/2992-877x-2025-vol3-iss10-pp64-73.
MLADjumayeva , Guzal, Джумаева , Гузаль, and Djumayeva , Guzal. “IMPROVING LEASE ACCOUNTING BASED ON INTERNATIONAL STANDARDS.” Иқтисодий тараққиёт ва таҳлил, 3(10), 64-73, 2025. https://doi.org/10.60078/2992-877x-2025-vol3-iss10-pp64-73
ChicagoDjumayeva , Guzal, Джумаева , Гузаль, and Djumayeva , Guzal. “IMPROVING LEASE ACCOUNTING BASED ON INTERNATIONAL STANDARDS.” Иқтисодий тараққиёт ва таҳлил, 3(10), 64-73 (2025). https://doi.org/10.60078/2992-877x-2025-vol3-iss10-pp64-73
HarvardDjumayeva , Guzal, Джумаева , Гузаль, and Djumayeva , Guzal (2025) ‘IMPROVING LEASE ACCOUNTING BASED ON INTERNATIONAL STANDARDS’, Иқтисодий тараққиёт ва таҳлил, 3(10), 64-73. https://doi.org/10.60078/2992-877x-2025-vol3-iss10-pp64-73
BibTeX
@article{djumayevaguzal2025,
  title = {IMPROVING LEASE ACCOUNTING BASED ON INTERNATIONAL STANDARDS},
  author = {Djumayeva , Guzal and Джумаева , Гузаль and Djumayeva , Guzal},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2025},
  volume = {3},
  number = {10},
  pages = {64-73},
  doi = {10.60078/2992-877x-2025-vol3-iss10-pp64-73},
  url = {https://doi.org/10.60078/2992-877x-2025-vol3-iss10-pp64-73}
}

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