Articles
| Open Access | FINANCIAL AND OPERATIONAL LEASE ACCOUNTING: ORGANIZATION AND INTRODUCTION OF FOREIGN EXPERIENCE TO UZBEKISTAN
Yulduz Panjiyevna Khalikulova, Xusanova Gulchexra Raxmatjonovna , Tashkent state university of economicsAbstract
This article analyzes the economic content of financial and operating leases, relevant aspects of their accounting organization, as well as the possibilities of their application to Uzbek practice based on foreign experience. The article presents proposals for increasing financial transparency, accounting in accordance with international standards, and enhancing investment attractiveness.
Keywords
financial lease, operating lease, accounting, IFRS, ASC 842, international experience, Uzbek practice.
References
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Khalikulova, Yulduz Panjiyevna. "Rental and leasing accounting practices in uzbekistan: a comprehensive overview and future directions." Innovative achievements in science 2024 4.39 (2025): 205-209.
Khalikulova, Yulduz Panjiyevna. "O’ZBEKISTONDA IJARA VA LIZING HISOBINI AKS ETTIRISH: AMALIYOT, TAMOYILLAR VA KELAJAKDAGI RIVOJLANISH TENDENSIYALARI." INNOVATIVE ACHIEVEMENTS IN SCIENCE 2024 4.39 (2025): 200-204.
Khalikulova, Yulduz Panjiyevna. "MILLIY IQTISODIYOTDA LIZING VA IJARA XIZMATLARINI RIVOJLANTIRISHNING TASHKILIY-IQTISODIY OMILLARI." INNOVATIVE ACHIEVEMENTS IN SCIENCE 2024 4.39 (2025): 210-212.
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