IMPROVING THE ACCOUNTING OF LEASING OPERATIONS IN COMMERCIAL BANKS
https://doi.org/10.5281/zenodo.15621604
Keywords:
commercial banks, leasing, financial leasing, operational leasing, accounting policy, accounting, International Financial Reporting Standards (IFRS), financial operations, transparency of reportingAbstract
This article analyzes the importance of leasing operations in the activities of commercial banks and the mechanisms of their accounting. Accurate and correct accounting of leasing operations and their proper reflection in financial statements are of great significance for banks. The article develops proposals and recommendations to address the problems arising in the accounting of leasing operations based on current national and international accounting standards.
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References
Presidential Decree of the Republic of Uzbekistan No. PF-5992 dated May 12, 2020 "On the Strategy for Reforming the Banking System of the Republic of Uzbekistan for 2020–2025" www.lex.uz
Law of the Republic of Uzbekistan No. 756-I dated April 14, 1999 "On Leasing" www.lex.uz
Article 587 of the Civil Code of the Republic of Uzbekistan www.lex.uz
Kazimagamedova A.A., Gadjiev A.A. Dengi, kredit, banki. Uchebnik. -M.: Izdatelstvo «Ekzamen», 2007. –S. 232-233
Ibragimov A.K., Rizaev N.Q. “Banklarda buxgalteriya hisobining milliy va xalqaro standarti” Toshkent 2016, 138-b
Yusupova F.Y. Lizing munosabatlarini rivojlantirishda marketing strategiyasini qo’llashning xorijiy mamlakatlar tajribasi “Iqtisodiyot va innovatsion texnologiyalar” ilmiy elektron jurnali. № 4, iyul-avgust, 2021 yil
Compiled based on data from the website of the Uzbekistan Leasing Association (www.ula.uz)
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