Improvement of lease accounting in lessee enterprises on the basis of international financial reporting standards (IFRS) serves to increase financial transparency, clear reflection of assets and liabilities, and increase investment attractiveness. On the basis of IFRS 16 "Lease" standard, the correct reflection of leasing obligations in the balance sheet and the realistic reflection of the financial situation of enterprises were considered.
| Mualliflar | Bakhadirov , Alisher, Бахадиров , Алишер, Baxadirov , Alisher |
|---|---|
| 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 | 2025-02-28 |
| Jild | 2 |
| Son | 1 |
| Betlar | 417-422 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/3060-4842-2025-vol2-iss1-pp417-422 |
| Indeksga qo‘shilgan | 2026-08-26 |
DOI: 10.60078/3060-4842-2025-vol2-iss1-pp417-422 · Maqolaning asl sahifasi
лизинг, учет аренды, МСФО 16, финансовая прозрачность, обязательства по аренде, баланс, инвестиционная привлекательность, активы, обязательства, leasing, lease accounting, IFRS 16, financial transparency, lease obligations, balance sheet, investment attractiveness, assets, liabilities, lizing, ijara hisobi, MHXS 16, moliyaviy shaffoflik, lizing majburiyatlari, balans, investitsion jozibadorlik, aktivlar, majburiyatlar
| APA | Bakhadirov , Alisher, Бахадиров , Алишер, & Baxadirov , Alisher (2025). IMPROVEMENT OF RENTAL ACCOUNTING IN LESSEE ENTERPRISES ON THE BASIS OF INTERNATIONAL STANDARDS. Илғор иқтисодиёт ва педагогик технологиялар, 2(1), 417-422. https://doi.org/10.60078/3060-4842-2025-vol2-iss1-pp417-422 |
|---|---|
| GOST (OAK) | Bakhadirov , Alisher, Бахадиров , Алишер, Baxadirov , Alisher IMPROVEMENT OF RENTAL ACCOUNTING IN LESSEE ENTERPRISES ON THE BASIS OF INTERNATIONAL STANDARDS // Илғор иқтисодиёт ва педагогик технологиялар. – 2025. – T. 2, № 1. – P. 417-422. – DOI: 10.60078/3060-4842-2025-vol2-iss1-pp417-422. |
| MLA | Bakhadirov , Alisher, Бахадиров , Алишер, and Baxadirov , Alisher. “IMPROVEMENT OF RENTAL ACCOUNTING IN LESSEE ENTERPRISES ON THE BASIS OF INTERNATIONAL STANDARDS.” Илғор иқтисодиёт ва педагогик технологиялар, 2(1), 417-422, 2025. https://doi.org/10.60078/3060-4842-2025-vol2-iss1-pp417-422 |
| Chicago | Bakhadirov , Alisher, Бахадиров , Алишер, and Baxadirov , Alisher. “IMPROVEMENT OF RENTAL ACCOUNTING IN LESSEE ENTERPRISES ON THE BASIS OF INTERNATIONAL STANDARDS.” Илғор иқтисодиёт ва педагогик технологиялар, 2(1), 417-422 (2025). https://doi.org/10.60078/3060-4842-2025-vol2-iss1-pp417-422 |
| Harvard | Bakhadirov , Alisher, Бахадиров , Алишер, and Baxadirov , Alisher (2025) ‘IMPROVEMENT OF RENTAL ACCOUNTING IN LESSEE ENTERPRISES ON THE BASIS OF INTERNATIONAL STANDARDS’, Илғор иқтисодиёт ва педагогик технологиялар, 2(1), 417-422. https://doi.org/10.60078/3060-4842-2025-vol2-iss1-pp417-422 |
| BibTeX | @article{bakhadirovalisher2025,
title = {IMPROVEMENT OF RENTAL ACCOUNTING IN LESSEE ENTERPRISES ON THE BASIS OF INTERNATIONAL STANDARDS},
author = {Bakhadirov , Alisher and Бахадиров , Алишер and Baxadirov , Alisher},
journal = {Илғор иқтисодиёт ва педагогик технологиялар},
year = {2025},
volume = {2},
number = {1},
pages = {417-422},
doi = {10.60078/3060-4842-2025-vol2-iss1-pp417-422},
url = {https://doi.org/10.60078/3060-4842-2025-vol2-iss1-pp417-422}
} |
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