ACCOUNTING FOR FINANCIAL OBLIGATIONS RELATED TO LONG-TERM ASSET LEASING IN ENTERPRISES

Authors

  • Umarova Shakhnoza Keldiyor kizi Samarkand Institute of Economics and Service, PhD student

Keywords:

IFRS 16, long-term assets, lease obligations, financial reporting, accounting standards, transparency

Abstract

This study examines the organization of accounting for financial obligations arising from long-term asset leasing in enterprises, with specific emphasis on compliance with International Financial Reporting Standards (IFRS). The research highlights the application of IFRS 16 'Leases' in comparison with previous approaches (IAS 17), identifies key challenges faced by enterprises in adopting the standard, and discusses implications for financial reporting, transparency, and decision-making.

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References

Beattie, V., Goodacre, A., & Thomson, S. (2006). International Lease Accounting Reform and Economic Consequences. Accounting Forum, 30(4).

Fülbier, R., Silva, J., & Pferdehirt, M. (2008). Impact of Lease Capitalization on Financial Ratios. Schmalenbach Business Review, 60(2).

IFRS Foundation (2019). IFRS 16 Leases. London: IFRS Foundation.

Giner, B., & Pardo, F. (2018). The Value Relevance of Operating Lease Liabilities. Accounting in Europe, 15(1).

Deloitte (2020). A Guide to IFRS 16: Practical Implementation and Challenges.

KPMG (2021). Lease Accounting under IFRS 16: Global Insights and Case Studies.

PwC (2020). Industry Impact of IFRS 16: Airlines, Retail, and Logistics.

Sharqov, A.V. (2018). IFRS 16 Standartlarining Korxonalar Moliyaviy Hisobotiga Ta’siri. Moskva: Finansy i Uchet.

Islomov, B. (2021). O‘zbekistonda Moliyaviy Hisobotni Xalqaro Standartlarga Muvofiqlashtirish. Iqtisodiyot va Innovatsiyalar Jurnali.

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Published

2025-10-03

How to Cite

Umarova Shakhnoza Keldiyor kizi. (2025). ACCOUNTING FOR FINANCIAL OBLIGATIONS RELATED TO LONG-TERM ASSET LEASING IN ENTERPRISES. Journal of Applied Science and Social Science, 15(09), 1073–1076. Retrieved from https://www.internationaljournal.co.in/index.php/jasass/article/view/1946

Issue

Vol. 15 No. 09 (2025): Volume 15 Issue 09

Section

Articles

License

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