Fundamentals of forming accounting policies for leasing companies based on international financial reporting standards

Baxadirov , Alisher

Innovation science and technologiy · 2025-yil

Annotatsiya

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

Maqola ma’lumotlari
MualliflarBaxadirov , Alisher
JurnalInnovation science and technologiy
NashriyotТошкент давлат иқтисодиёт университети
Nashr sanasi2025-12-01
Jild1
Son12
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.18110272
Indeksga qo‘shilgan2026-08-26

DOI: 10.5281/zenodo.18110272 · Maqolaning asl sahifasi

Kalit so‘zlar

leasing, lessee, lessor, accounting for leasing transactions, transformation, International Financial Reporting Standards.

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APABaxadirov , Alisher (2025). FUNDAMENTALS OF FORMING ACCOUNTING POLICIES FOR LEASING COMPANIES BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS. Innovation science and technologiy, 1(12). https://doi.org/10.5281/zenodo.18110272
GOST (OAK)Baxadirov , Alisher FUNDAMENTALS OF FORMING ACCOUNTING POLICIES FOR LEASING COMPANIES BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS // Innovation science and technologiy. – 2025. – T. 1, № 12. – DOI: 10.5281/zenodo.18110272.
MLABaxadirov , Alisher. “FUNDAMENTALS OF FORMING ACCOUNTING POLICIES FOR LEASING COMPANIES BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS.” Innovation science and technologiy, 1(12), 2025. https://doi.org/10.5281/zenodo.18110272
ChicagoBaxadirov , Alisher. “FUNDAMENTALS OF FORMING ACCOUNTING POLICIES FOR LEASING COMPANIES BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS.” Innovation science and technologiy, 1(12) (2025). https://doi.org/10.5281/zenodo.18110272
HarvardBaxadirov , Alisher (2025) ‘FUNDAMENTALS OF FORMING ACCOUNTING POLICIES FOR LEASING COMPANIES BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS’, Innovation science and technologiy, 1(12). https://doi.org/10.5281/zenodo.18110272
BibTeX
@article{baxadirovalisher2025,
  title = {FUNDAMENTALS OF FORMING ACCOUNTING POLICIES FOR LEASING COMPANIES BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS},
  author = {Baxadirov , Alisher},
  journal = {Innovation science and technologiy},
  year = {2025},
  volume = {1},
  number = {12},
  doi = {10.5281/zenodo.18110272},
  url = {https://doi.org/10.5281/zenodo.18110272}
}

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