SOME ISSUES OF ORGANIZING LEASE ACCOUNTING BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS

Authors

  • Xasanboyev Okhunjon Khimmatjonovich PhD Student at Tashkent State University of Economics

Keywords:

Lease, IFRS, financial leverage. right-of-use asset, lease liability, lease payments, interest rate, leaseback and sale.

Abstract

This article analyzes the basis and specific aspects of the organization of lease accounting in accordance with international financial reporting standards. In particular, the differences between the national standard and the international standard, as well as the obstacles and positive aspects of the application of the international standard, are studied, and conclusions are drawn.

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Published

2025-03-26

Issue

Vol. 3 No. 3 (2025): EJEFBD

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite

SOME ISSUES OF ORGANIZING LEASE ACCOUNTING BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS. (2025). European Journal of Economics, Finance and Business Development, 3(3), 79-86. https://europeanscience.org/index.php/2/article/view/1284