продажа с обратной арендой; продавец-арендатор; покупатель-арендодатель; передача актива не является продажей; цена продажи соответствует справедливой стоимости актива; цена продажи больше справедливой стоимости актива; цена продажи меньше справедливой стоимости актива; права на актив, оставшиеся у продавца-арендатора; права на актив, переданные покупателю; обязательство по аренде; финансовое обязательство; дополнительное финансирование; последующий учет; операции продажи с обратной арендой до даты первоначального применения международные стандарты финансовой отчетности (МСФО).
| Mualliflar | Mukhametov, Abubak, Matkulieva, Sanobar, Мухаметов, Абубак, Маткулиева, Санобар, Muxametov, Abubak, Matkuliyeva, Sanobar |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashriyot | Тошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази |
| ISSN | 1994-2025 |
| Nashr sanasi | 2024-08-29 |
| Jild | 1 |
| Son | 1 |
| Betlar | 109-118 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/3060-4842-2024-vol1-iss1-pp109-118 |
| Indeksga qo‘shilgan | 2026-08-26 |
DOI: 10.60078/3060-4842-2024-vol1-iss1-pp109-118 · Maqolaning asl sahifasi
продажа с обратной арендой, продавец-арендатор, покупатель-арендодатель, передача актива не является продажей, цена продажи соответствует справедливой стоимости актива, цена продажи больше справедливой стоимости актива, цена продажи меньше справедливой стоимости актива, права на актив, оставшиеся у продавца-арендатора, sale and leaseback, seller-tenant, buyer-lessor, the transfer of an asset is not a sale, the sale price corresponds to the fair value of the asset, the sale price is greater than the fair value of the asset, the sale price is less than the fair value of the asset, rights to the asset remaining with the seller-lessee, qayta ijaraga olish uchun sotish, sotuvchi-ijarachi, xaridor-ijaraga beruvchi, sotuvchi-ijarachida aktivga qolgan huquqi, xaridorga bergan aktivga huquqi, ijara bo‘yicha majburiyat, moliyaviy majburiyat
| APA | Mukhametov, Abubak, Matkulieva, Sanobar, Мухаметов, Абубак, Маткулиева, Санобар, Muxametov, Abubak, & Matkuliyeva, Sanobar (2024). ACCOUNTING FOR SALE AND LEASEBACK UNDER IFRS. Илғор иқтисодиёт ва педагогик технологиялар, 1(1), 109-118. https://doi.org/10.60078/3060-4842-2024-vol1-iss1-pp109-118 |
|---|---|
| GOST (OAK) | Mukhametov, Abubak va b. ACCOUNTING FOR SALE AND LEASEBACK UNDER IFRS // Илғор иқтисодиёт ва педагогик технологиялар. – 2024. – T. 1, № 1. – P. 109-118. – DOI: 10.60078/3060-4842-2024-vol1-iss1-pp109-118. |
| MLA | Mukhametov, Abubak, Matkulieva, Sanobar, Мухаметов, Абубак, Маткулиева, Санобар, Muxametov, Abubak, and Matkuliyeva, Sanobar. “ACCOUNTING FOR SALE AND LEASEBACK UNDER IFRS.” Илғор иқтисодиёт ва педагогик технологиялар, 1(1), 109-118, 2024. https://doi.org/10.60078/3060-4842-2024-vol1-iss1-pp109-118 |
| Chicago | Mukhametov, Abubak, Matkulieva, Sanobar, Мухаметов, Абубак, Маткулиева, Санобар, Muxametov, Abubak, and Matkuliyeva, Sanobar. “ACCOUNTING FOR SALE AND LEASEBACK UNDER IFRS.” Илғор иқтисодиёт ва педагогик технологиялар, 1(1), 109-118 (2024). https://doi.org/10.60078/3060-4842-2024-vol1-iss1-pp109-118 |
| Harvard | Mukhametov, Abubak, Matkulieva, Sanobar, Мухаметов, Абубак, Маткулиева, Санобар, Muxametov, Abubak, and Matkuliyeva, Sanobar (2024) ‘ACCOUNTING FOR SALE AND LEASEBACK UNDER IFRS’, Илғор иқтисодиёт ва педагогик технологиялар, 1(1), 109-118. https://doi.org/10.60078/3060-4842-2024-vol1-iss1-pp109-118 |
| BibTeX | @article{mukhametovabubak2024,
title = {ACCOUNTING FOR SALE AND LEASEBACK UNDER IFRS},
author = {Mukhametov, Abubak and Matkulieva, Sanobar and Мухаметов, Абубак and Маткулиева, Санобар and Muxametov, Abubak and Matkuliyeva, Sanobar},
journal = {Илғор иқтисодиёт ва педагогик технологиялар},
year = {2024},
volume = {1},
number = {1},
pages = {109-118},
doi = {10.60078/3060-4842-2024-vol1-iss1-pp109-118},
url = {https://doi.org/10.60078/3060-4842-2024-vol1-iss1-pp109-118}
} |
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