BASIC ELEMENTS OF LEASE RELATIONS

Authors

  • Sativaldieva Gulchehra Khudaiberdievna Andijan state tehnical institute senior lecturer at the department of Accounting and managemen

Keywords:

Lease, long-term lease, short-term lease, lease objects, lease subjects, lease relations, tenant, landlord, lease agreement, lease payments

Abstract

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

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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Published

2025-03-11

How to Cite

Sativaldieva Gulchehra Khudaiberdievna. (2025). BASIC ELEMENTS OF LEASE RELATIONS. Ethiopian International Journal of Multidisciplinary Research, 12(03), 27–29. Retrieved from https://eijmr.org/index.php/eijmr/article/view/2709

Issue

Vol. 12 No. 03 (2025): Ethiopian International Journal of Multidisciplinary Research

Section

Articles