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| Open Access | BASIC ELEMENTS OF LEASE RELATIONS
Sativaldieva Gulchehra Khudaiberdievna , Andijan State Technical Institute Senior Lecturer at the Department of Accounting and ManagemenAbstract
The article is devoted to the essence of leases, their classification and features of accounting for financial leases in accordance with the international standard IFRS 16 "Leases", as well as problems associated with the accounting and evaluation of leased assets.
Keywords
Lease, long-term lease, short-term lease, lease objects, lease subjects, lease relations, tenant, landlord, lease agreement, lease payments.
References
Kunduzova, K. I. (2021). The Content of Taxes and Their Importance in Society. International Journal on Orange Technologies, 3(9), 117-119.
Atabaeva, Z. A., & Khojaev, A. S. (2020). Investment activity and analysis of investment projects. Theoretical & Applied Science, (5), 714-720.
Ya.V.Sokolov and T.O.Terentyeva – “Social and psychological aspects of accounting activities in a market economy”, article, B study.net.
International Financial Reporting Standard (IFRS) 16 “Lease”.
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