XALQARO STANDARTLAR ASOSIDA IJARA HISOBI TIZIMINI TAKOMILLASHTIRISH MASALALARI
DOI:
https://doi.org/10.5281/zenodo.20236520Keywords:
IFRS–16, ijara hisobi, xalqaro standartlar, foydalanish huquqi aktivi, ijara majburiyati, moliyaviy hisobot, buxgalteriya hisobiAbstract
Mazkur maqolada xalqaro moliyaviy hisobot standartlari asosida ijara hisobi tizimini takomillashtirish
masalalari tadqiq etilgan. Xususan, IFRS–16 “Leases” standarti asosida ijara operatsiyalarini buxgalteriya hisobida aks
ettirishning nazariy va amaliy jihatlari tahlil qilingan. Tadqiqot davomida milliy hisob tizimi hamda xalqaro standartlar
o‘rtasidagi farqlar o‘rganilib, ijara majburiyatlari va foydalanish huquqi aktivlarini tan olishning moliyaviy natijalarga ta’siri
baholangan. Shuningdek, O‘zbekiston korxonalarida IFRS–16 standartini joriy etish jarayonidagi mavjud muammolar
aniqlanib, ularni bartaraf etish bo‘yicha ilmiy-amaliy takliflar ishlab chiqilgan
References
1. International Accounting Standards Board (IASB). IFRS–16 Leases. — London: IFRS Foundation, 2016.
2. Kieso D.E., Weygandt J.J., Warfield T.D. Intermediate Accounting: IFRS Edition. 4th Edition. — Wiley, 2022.
3. Bragg S.M. Wiley GAAP: Interpretation and Application of Generally Accepted Accounting Principles. — Wiley, 2023.
4. Epstein B.J., Jermakowicz E.K. Interpretation and Application of International Financial Reporting Standards. — Wiley,
2021.
5. Morales-Díaz J., Zamora-Ramírez C. “The Impact of IFRS–16 on Key Financial Ratios: A New Methodological
Approach” // Accounting in Europe. — 2018. — Vol. 15(1). — Pp. 105–133.
6. Săcărin M. “IFRS–16 Leases – Consequences on the Financial Statements and Financial Indicators” // Audit Financiar.
— 2017. — Vol. 15(146). — Pp. 114–122.
7. Vihosalmi J. Transition to IFRS–16 and Its Effects on Financial Statements. — Aalto University School of Business,
Master’s Thesis. — Finland, 2019.
8. Van Wyk H.A., Coetsee D. “The Effect of IFRS–16 on Corporate Lease Accounting and Financial Ratios” // Cogent
Economics & Finance. — 2025. — Vol. 13(1). — Pp. 1–18.
9. Lopes A.I., Carvalho L.N. “Lease Accounting under IFRS–16 and Its Influence on Financial Reporting Quality” //
Advances in Accounting. — 2024. — Vol. 64. — P. 100701.
10. Deloitte. IFRS–16 Leases: Implementation Guide. — Deloitte IAS Plus, 2023.
11. PwC. Manual of Accounting – IFRS–16 Leases. — PricewaterhouseCoopers, 2022.
12. Ernst & Young. Applying IFRS: A Closer Look at IFRS–16 Leases. — EY Global, 2021.
13. O‘zbekiston Respublikasi Moliya vazirligi. Buxgalteriya hisobi milliy standartlari to‘plami. — Toshkent, 2022.
14. O‘zbekiston Respublikasi Prezidentining 2020–yil 24–fevraldagi PQ–4611–son “Moliyaviy hisobotlarning xalqaro
standartlariga o‘tish bo‘yicha qo‘shimcha chora-tadbirlar to‘g‘risida”gi Qarori. https://lex.uz/docs/-4746047
15. Vahobov A., Ishonqulov N., Ibrohimov A. Moliyaviy va boshqaruv tahlili. — T.: “Iqtisod-moliya”, 2013.
16. Xasanov B., Xashimov A. Boshqaruv hisobi. — T.: “Cho‘lpon”, 2013.
17. Dusmuratov R.D. Buxgalteriya hisobi nazariyasi. — T.: “Fan va texnologiya”, 2013.
18. Shoalimov A.X. va boshqalar. Iqtisodiy tahlil. — T.: “Lesson Press”, 2016.
19. IFRS Foundation. Project Summary and Feedback Statement: IFRS–16 Leases. — London, 2016.
20. IASB. Effects Analysis: IFRS–16 Leases. — London: IFRS Foundation Publications, 2016.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 GREEN ECONOMY AND DEVELOPMENT
This work is licensed under a Creative Commons Attribution 4.0 International License.