Ijara bo‘yicha xalqaro standart qo‘llanilishining xususiyatli jihatlari

Malika Yusupova and Gulchexra Satvaldiyeva

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 3

Abstract: Ushbu maqolada ijara munosabatlari hamda ularning hisobotda aks ettirilishi masalalari bayon etilgan. Ijarahisobi muammolari hamda ularning amaliyotga yangi joriy qilinayotgan “Ijara” nomli 16-MHXSda o‘ziga xos ravishdayoritilishi, ularning sabablari va shu munosabat bilan yuzaga kelayotgan munozarali holatlar haqida so‘z yuritilgan.Mualliflar maqolada yangi xalqaro standartning qo‘llanilishining xususiyatli jihatlarini yoritish bilan birga avvalgi standartdanfarqli jihatlarini ko ‘rsatib berishga harakat qilishgan

Keywords: Ijara; ijara shartnomasi; ijaraga beruvchi; ijaraga oluvchi; ijara obyekti; identifikatsiyalangan aktiv; diskontlashtirilgan qiymat; moliyaviy hisobot; operativ ijara; moliyaviy ijara (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:3:y:2025:i:3:id:4774

DOI: 10.5281/zenodo.15161721

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