Improving the Accounting of Rental Operations in Accordance with Financial Reporting International Standards

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dc.creatorBabadjanov, A. M.
dc.creatorBaymetova, Sh. M.
dc.date2022-09-10
dc.date.accessioned2023-08-21T05:10:25Z
dc.date.available2023-08-21T05:10:25Z
dc.descriptionThis article discusses the issues of reflecting the accounting of rental operations in the accounting system of the Republic of Uzbekistan in financial statements on the basis of international financial reporting standards. The need for international financial reporting standards on the basis of a new national standard regulating the rules of formation in accounting and reporting information on rental operations of business entities is mentioned. In accordance with the international standards of the financial statements of rental operations, the regulation of internal accounting, taking into account the fair value of the acquired asset property in operational and financial rent, the discounted value of the lowest or least rental payments was given a tariff. As a source of financing, the main advantages of renting are highlighted. In accordance with international financial reporting standards, the main directions for improving the accounting of rental operations have been developed. The report allows users to accurately assess the state of financial statements on the basis of international standards, make rational administrative decisions about the object, as well as get a complete picture of the development of the organization. In the scientific studies carried out, conclusions, definitions and recommendations of methods for accounting for financial rent and operational rental are given in accordance with international financial reporting standards.en-US
dc.formatapplication/pdf
dc.identifierhttps://globalresearchnetwork.us/index.php/ajebm/article/view/1459
dc.identifier.urihttp://dspace.umsida.ac.id/handle/123456789/9125
dc.languageeng
dc.publisher"GLOBAL RESEARCH NETWORK" LLC (USA)en-US
dc.relationhttps://globalresearchnetwork.us/index.php/ajebm/article/view/1459/1357
dc.rightshttps://creativecommons.org/licenses/by/4.0en-US
dc.sourceAmerican Journal of Economics and Business Management; Vol. 5 No. 9 (2022): American Journal of Economics and Business Management; 50-62en-US
dc.source2576-5973
dc.source10.31150/ajebm.v5i9
dc.subjectrenten-US
dc.subjectIFRSen-US
dc.subjectaccount policyen-US
dc.subjectaccount systemen-US
dc.subjectaccount operationsen-US
dc.subjectfinancial rentalen-US
dc.subjectoperational rentalen-US
dc.subjectimprovementen-US
dc.titleImproving the Accounting of Rental Operations in Accordance with Financial Reporting International Standardsen-US
dc.typeinfo:eu-repo/semantics/article
dc.typeinfo:eu-repo/semantics/publishedVersion
dc.typePeer-reviewed Articleen-US
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