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.
| Mualliflar | Djumayeva , Guzal, Джумаева , Гузаль, Djumayeva , Guzal |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2025-10-31 |
| Jild | 3 |
| Son | 10 |
| Betlar | 64-73 |
| Til | O‘zbek |
| DOI | 10.60078/2992-877x-2025-vol3-iss10-pp64-73 |
DOI: 10.60078/2992-877x-2025-vol3-iss10-pp64-73 · Maqolaning asl sahifasi
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
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