Innovation science and technologiy Volume 1 Issue 12 (2025)

FUNDAMENTALS OF FORMING ACCOUNTING POLICIES FOR LEASING COMPANIES BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS

Baxadirov, Alisher

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Abstract

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

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

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Cite

APA 7 
Baxadirov, Alisher (2025). FUNDAMENTALS OF FORMING ACCOUNTING POLICIES FOR LEASING COMPANIES BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS. Innovation science and technologiy, 1(12).
GOST R 7.0.5 
Baxadirov, Alisher FUNDAMENTALS OF FORMING ACCOUNTING POLICIES FOR LEASING COMPANIES BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS // Innovation science and technologiy. 2025. Т. 1. № 12.
BibTeX 
@article{alisher2025,
  author  = {Baxadirov, Alisher},
  title   = {FUNDAMENTALS OF FORMING ACCOUNTING POLICIES FOR LEASING COMPANIES BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS},
  journal = {Innovation science and technologiy},
  year    = {2025},
  volume  = {1},
  number  = {12}
}
RIS 
TY  - JOUR
AU  - Baxadirov, Alisher
TI  - FUNDAMENTALS OF FORMING ACCOUNTING POLICIES FOR LEASING COMPANIES BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS
JO  - Innovation science and technologiy
PY  - 2025
VL  - 1
IS  - 12
ER  -