This article examines the fundamentals of forming accounting policies for leasing companies based onInternational Financial Reporting Standards (IFRS). The study analyzes the procedures for accounting for leasingtransactions and preparing financial statements in accordance with international standards. Particular attention is paidto the accounting treatment of leasing operations by lessors and lessees, as well as to the transformation of financialreporting in line with IFRS requirements
| Mualliflar | Baxadirov , Alisher |
|---|---|
| Jurnal | Innovation science and technologiy |
| Nashr sanasi | 2025-12-01 |
| Jild | 1 |
| Son | 12 |
| Til | Ingliz |
| DOI | 10.5281/zenodo.18110272 |
DOI: 10.5281/zenodo.18110272 · Maqolaning asl sahifasi
leasing, lessee, lessor, accounting for leasing transactions, transformation, International Financial Reporting Standards.
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